- (1.) THE petitioner, Brij ­wasi Prasad, resident of Sisawan Bazar, District Maharajganj, operates a cinema on a licence. The cinema is known as Gold ­en Picture Palace. The cinema is running since 1976.
(2.) THE writ petition has been filed against the order c, the District Magistrate, Maharajganj, dated 15 December, 1998, Annexure 7 to the writ petition. Barring the merits of the order, at present, suffice it to say, the occasion to assail the order arose when the licence of the petitioner to operate the cinema had been suspended under the U.R Entertain ­ments and Betting Tax Act, 1979. Specifi ­cally, the order had been passed, and this aspect is important, under Section 15(1) (b) of the Act. Sub -clause (b) in context, gives the cause for which the licence may be suspended. This circumstance is failure to pay the tax due within the time prescribed. Thus, clearly, the impugned action had been taken by the licensing authority i.e. the District Magistrate, on being satisfied that the petitioner had not paid the entertainment tax within the time prescribed. This was the only issue on which the petitioner had been put under notice. The notice to the petitioner is dated 17 November, 1998, Annexure 3 to the writ petition. In this notice there is a reference to four payments having been made by the petitioner. These are detailed hereinafter. In this context, it may be remembered that the date mentioned against the amount is in reference to the payment it falls due; three days after, the entertainment tax had been realised for the previous week. JUDGEMENT_1091_TLALL0_1999.htm In the notice, the petitioner was indicated that he had violated Rule 24 of the U.P. Entertainments and Betting Tax Rules, 1981 for not having paid the tax due. Rule 24 is about payment of tax in cash. The notice also mentions that for the default which had been committed by the petitioner in not paying the tax, the reply is to be submitted within a week and the notice puts the petitioner on caution as to why penalty proceedings be not con ­sidered against the petitioner, as licensee under Section 30 of the Act. This penalty may amount to a fine not exceeding Rs.2,000. The notice also cautions the petitioner as to why the licensing authority ought not to consider the suspending the licence of the petitioner for violations which has been made under the notice. The petitioner has been further cautioned that in case he does not reply, he could face ex parts, actions and proceedings. Insofar as, the notice is concerned, it is a matter of record that the petitioner had been given an opportunity to explain the defaults committed by not depositing the tax when it was due. The tax related to the periods, to be deposited, on or before 14 May, 1998, 21 August, 1998, 21 September, 1998 and 21 October, 1998, corresponding to Rs. 18,084.46, Rs. 12,480.42 Rs. 10,638.56 and Rs. 9,385.50/ - respectively.
(3.) IN this regard one aspect needs to be set on the record straightway. In context of the amount specified as Rs. 18,084.46, the payment was made on 5 December, 1998, and an amount of Rs. 9,385.50 was deposited on 8 December, 1998. With the payment made on 8 December, 1998, the petitioner had also deposited interest, as was due. This part of the record is available from Annexures 5 and 6 to the petition. This part of record is also accepted by the respondents as the receipts against pay ­ments have also been appended by the respondents in reply to the petition. In so far as, payment of Rs. 12,480.42 and Rs. 10,638.56 is concerned, of an entertain ­ment tax, which may be due on 21 August, 1998 and 21 September, 1998, the petitioner made a formal request in writ ­ing to the District Magistrate, Maharajganj, on 20 November, 1998 that because of floods and no supply of electricity, due regard be had to this and permission be granted to made payment of the balance amount in the month of January next. The petitioners commitment to make payment of the balance amount was before the licensing authority at the time when the impugned order dated 15 December, 1998 was being recorded. The balance amount related to entertainment tax represented by Rs. 12.480.42/ -and Rs.10,638.56.;