2013 (5) TMI 833

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....titioner. Learned Standing Counsel appears for the State respondents. It is submitted by learned counsel for the petitioner that the District Magistrate did not have the authority to withdraw the exemption of entertainment tax as the power of exemption vests only with the State Government under the proviso to Section 11 (3) of the UP Entertainment and Betting Tax Act 1979. The District Magistrat....