https://www.taxtmi.com/caselaws?id=308512 The court held that the reference was maintainable as per the law laid down in a previous case. It rejected the preliminary objections raised by the petitioners and allowed for reconsideration based on manifest errors or omissions in earlier judgments. The court also found the proviso to Section 3-A(1) of the Uttar Pradesh Entertainment & Betting Tax Act, 1979, to be valid and not discriminatory, concluding that it did not violate Article 14 of the Constitution. The matter was remitted to the Division Bench for further proceedings. en-us Fri, 22 Mar 1996 00:00:00 +0530 Fri, 30 Jun 2023 17:43:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308512 The court held that the reference was maintainable as per the law laid down in a previous case. It rejected the preliminary objections raised by the petitioners and allowed for reconsideration based on manifest errors or omissions in earlier judgments. The court also found the proviso to Section 3-A(1) of the Uttar Pradesh Entertainment & Betting Tax Act, 1979, to be valid and not discriminatory, concluding that it did not violate Article 14 of the Constitution. The matter was remitted to the Division Bench for further proceedings. Case-Laws Indian Laws Fri, 22 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308512