Rajes Kumar, J. - (1.) The present petition is being filed challenging the order of State Government dated 25.5.2002 by which, a sum of Rs. 20,000 towards penalty levied had been confirmed.
(2.) The brief facts of the case are that the petitioners were running permanent cinema theatre in the name of Prabhat Talkies at Chakiya, district Chandauli and have been granted licence by the District Magistrate, Chandauli under the provisions of U. P. Entertainment and Betting Tax Act, 1979 (hereinafter referred to as 'Act'). On 11.6.2001, the cinema hall of the petitioners were inspected by the Entertainment Tax Inspector, in which, it was found at 1.40 p.m. that Form-B was not prepared and the same was not found in account of talkies. Consequent to the inspection, an order was passed on 16.2.2001 by the District Magistrate, in which, it was said that by not preparing Form-B, provisions of Section 13 (2) of the Act has been violated which was punishable crime under Section 30 of the Act. It has also been stated that creating hindrance in the inspection was also violation of Section 14 which was punishable under Section 29 of the Act. In reply to the aforesaid notice dated 16.2.2001, petitioners filed explanation on 18.6.2001. In the explanation, it was stated that the Entertainment Inspector had falsely written that the Form-B was not filled within time as provided by law and no illegality or irregularity was found in executing the film or tax evasion. District Magistrate after considering the reply of the petitioner, levied penalty at Rs. 20,000 under Section 12 of the Act vide order dated 5.7.2001. Being aggrieved by the said order, petitioners filed appeal before the respondent No. 2 which was dismissed by the impugned order.
(3.) Heard counsel for the parties.;