Entertainment tax assessment based on cable connection survey upheld where no computational error or perversity was shown.

Assessment of entertainment tax on 457 cable connections under Section 12(1) of the U.P. Entertainment and Betting Tax Act, 1979 was sustained because the survey-based computation excluded disconnected or unused connections and the petitioners failed to show any legal or factual error. The appellate authority recorded that there was no dispute about the number of connections, the petitioners' own grounds acknowledged the survey and balance figure, and the apparent discrepancy in one figure was only typographical. As no perversity or computational mistake was established, the consequential recovery under Section 34 was also upheld and no writ interference was warranted.

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Issues: Whether the assessment of entertainment tax based on 457 cable connections and the consequential demand and recovery proceedings suffered from any legal or factual error warranting interference in writ jurisdiction.

Analysis: The assessment arose under Section 12(1) of the U.P. Entertainment and Betting Tax Act, 1979 on the basis of a survey which resulted in a finding that 457 cable connections were liable to be assessed after excluding 302 connections found either disconnected or not in use. The appellate authority recorded a concurrent finding that there was no dispute about the number of cable connections and that the petitioners failed to produce evidence to show any mistake in computation of tax. The Court found that the petitioners' own grounds of appeal admitted the survey and the balance figure of cable connections, and that the discrepancy in one figure was only typographical. No perversity or computational error was demonstrated against the impugned orders, including the consequential recovery under Section 34 of the U.P. Entertainment and Betting Tax Act, 1979.

Conclusion: The assessment, appellate order, and recovery notice were upheld and no interference was called for.

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