2009 (3) TMI 1026

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.... Special Appeals, one filed by the State of Uttarakhand and its officers (being Special Appeal Nos. 21, 25 and 26 of 2009) and the other set filed by the Service Providers (being Special Appeal Nos. 23, 30 and 31 of 2009), are against the judgment dated 26.11.2008 passed by learned Single Judge of this Court in a batch of writ petitions relating to some issues concerning the levy and imposition of entertainment tax qua the writ petitioners Service Providers under the U.P. Entertainments and Betting Tax Act, 1979 (1979 Act for short). 2. The writ petitioners are Direct to Home (DTH) service providers. Their case before the learned Single Judge was that the nature of service being offered by them was different to the service offered by cable....

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....ree with this view of the learned Single Judge because we ourselves are of the view, after going through all the provisions of 1979 Act as it stood at the time the impugned judgment was delivered, that this Act did not contain any provision which authorized or permitted the imposition or levy of entertainment tax qua DTH service providers. Whether, we are fortified in this view of ours or not, but a subsequent development is important and relevant to be taken note of. The Uttarakhand State Legislature has, after the pronouncement of the aforesaid judgment, by notification no. 131/XXXVI (3)/2009/11(1)/2009 dated 16.03.2009 enacted the Uttarakhand (The Uttar Pradesh Entertainments and Betting Tax Act, 1979) (Amendment), Act 2009 (Act No. 4 of....