SUDHIR AGARWAL,J. - (1.) In both these writ petitions, petitioners are challenging validity of Sub-section 3 of Section 12, as inserted by U.P. Entertainment and Betting Tax (Amendment) Act, 2009 (hereinafter referred to as "Amendment Act, 2009"), in U.P. Entertainment and Betting Tax Act, 1979 (hereinafter referred to as "Act, 1979"), providing a condition for pre-deposit of one-third of disputed amount and the entire undisputed amount of tax before entertaining appeal preferred by Assessee against order of assessment.
(2.) Section 12 (3), as inserted by amendment Act, 2009, reads as under: "(3) No appeal shall be entertained by the State Government unless the proprietor has paid the undisputed amount of the tax and at least one-third of the disputed amount, assessed under this Act."
(3.) Petitioners have also prayed that order passed by State of U.P., rejecting their appeals for non-deposit of one-third of disputed amount be quashed and appellate authority be directed to decide their appeals without enforcing requirement of pre-deposit under Section 12 (3) of Act, 1979, as amended by Amendment Act, 2009.;