https://www.taxtmi.com/caselaws?id=174031 The note concerns withdrawal of entertainment tax exemption under the UP Entertainment and Betting Tax Act, 1979, and the proper forum for challenging such action. It states that the power of exemption vests in the State Government under the proviso to Section 11(3), while Section 12(2) provides an appellate remedy. The petitioner had not challenged the District Magistrate's order through the statutory appeal or by squarely contesting jurisdiction in the writ petition. As the substantive challenge was not properly before the Court, the writ petition was dismissed as withdrawn with liberty to file a fresh writ petition challenging the District Magistrate's order. en-us Mon, 20 May 2013 00:00:00 +0530 Mon, 28 Sep 2015 15:08:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174031 The note concerns withdrawal of entertainment tax exemption under the UP Entertainment and Betting Tax Act, 1979, and the proper forum for challenging such action. It states that the power of exemption vests in the State Government under the proviso to Section 11(3), while Section 12(2) provides an appellate remedy. The petitioner had not challenged the District Magistrate's order through the statutory appeal or by squarely contesting jurisdiction in the writ petition. As the substantive challenge was not properly before the Court, the writ petition was dismissed as withdrawn with liberty to file a fresh writ petition challenging the District Magistrate's order. Case-Laws Indian Laws Mon, 20 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174031