Arun Tandon, J. - (1.) Heard learned Counsel for the parties.
(2.) Learned Counsel for the parties agree that the present writ petition may be disposed of at the admission stage itself.
(3.) This writ petition is directed against an order passed by the Special Secretary, Tax & Registration, Secretariat, U.P. Lucknow dated 10th March, 2006, whereby the appeal filed by the petitioner under Section 12(2) of the U.P. Entertainment and Betting Tax Act, 1979 has been dismissed on the ground that the same has been preferred beyond the prescribed period of limitation.;