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    <title>2014 (10) TMI 923 - ALLAHABAD HIGH COURT</title>
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    <description>The court allowed the writ petition, quashing the impugned orders imposing entertainment tax and penalty under the U.P. Entertainment and Betting Tax Act, 1997, due to failure to conduct a promised fresh survey. The court emphasized the importance of following due process and considering all relevant factors before making decisions on tax imposition and penalties. The judgment highlighted the necessity for authorities to adhere to procedural fairness and consider all relevant information before issuing orders affecting parties&#039; rights and liabilities under the law.</description>
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