2010 (12) TMI 1087

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....District Varanasi (now Chandauli). He has also got a licence under the provisions of the U.P. Cinema Regulation Act, 1955 ("the Act"). For the assessment year 1989-90, the petitioner had obtained the scheme of compound payment of tax under rule 24A of the U.P. Entertainment and Betting Tax Rules, 1981 ("the Rules"). Under the Scheme, he was required to pay tax at the rate of 1....

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....rial No. 1(i)(b) of the notification. It appears that after the notification was issued the writ petition was dismissed as infructuous on July 5, 2000 on the ground that the Government had done away with the reduced rate system. Subsequently, the District Magistrate calculated the entertainment tax payable by the petitioner in pursuance of the notification dated 26th of March, 1991 at the rate o....

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.... bunch was decided on December 20, 1996. The leading writ petition was the Writ Petition No. 4124 (M/B) of 1993: Kisan Lal v. State of U.P. In this writ petition the notification charging the tax on enhanced rate from the petitioner with effect from April 1, 1990 was held to be bad. Though the other notification dated March 27, 1991 enforcing the revised rate with effect from April 1, 1991 has be....