Disposed

Geeta Devi and 6 Others v. State of U.P. and 6 Others

Allahabad HC12 Mar 2021WTAX/77/2021

Case brief

AI extract

What is this about?

Writ petition challenging show cause notices under U.P. Entertainments and Betting Tax Act, 1979. Court found no need to entertain merits as final assessment pending. Petitioners directed to reply to notices; issues on jurisdiction reserved for competent authority.

What did the court decide?

Petitioners directed to submit reply to show cause notices within three weeks; jurisdictional issues to be raised before competent authority.

Geeta Devi and 6 Others Vs State of U.P. and 6 Others — Service and Employment | Allahabad HC (2021)

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Court No. - 39 Case :- WRIT TAX No. - 77 of 2021

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Petitioner :- Geeta Devi And 6 Others Respondent :- State Of U.P. And 6 Others Counsel for Petitioner :- Satish Chaturvedi Counsel for Respondent :- C.S.C.

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Hon'ble Mrs. Sunita Agarwal,J. Hon'ble Deepak Verma,J.

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Written instructions supplied by learned Standing Counsel received from the District Magistrate, Gorakhpur is taken on record.

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Categorised stand has been taken therein that the petitioners did not submit any reply to the show cause notices separately issued to them in the year 2016 & 2017.

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The petitioners herein (seven in numbers) seek to challenge the show cause notices issued in the year 2016 & 2017 on the ground that only the Commissioner namely Entertainment and Betting Tax Commissioner within the meaning of Section 2(f) of U.P. Entertainments and Betting Tax Act, 1979 or the District Magistrate was authorised to issue notice on satisfaction arrived with regard to any of the matters prescribed in Sub-Section (1) of Section 12 of the Act, 1979. In the facts and circumstances of the case, the Divisional Commissioner had directed for inspection of premises in question and show cause notices were issued by the Additional District Magistrate (Finance & Revenue) from the office of the District Magistrate, Gorakhpur on the said inspection. The contention is that the Divisional Commissioner is not authorised to initiate enquiry in the matter pertaining to U.P. Entertainments and Betting Tax Act, 1979. The show cause notices on the alleged inspection made under the direction issued by the Divisional Commissioner, are wholly without jurisdiction.

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It is further argued that under the direction of the Divisional Commissioner, Gorakhpur, the special investigation team had conducted the enquiry of the premises of the petitioners which was also not permissible in the scheme of the U.P. Entertainment and Betting Tax Act, 1979.

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The issue, thus, being raised herein is with regard to jurisdiction of the Divisional Commissioner to initiate enquiry into the matter of evasion of entertainment tax and show cause notices issued by the Additional District Magistrate (Finance and Revenue), Gorakhpur.

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In the written instructions supplied by the learned Standing Counsel, it is admitted fact that no final assessment has been made pursuant to the notices which are subject matter of challenge. As per the requirement of Section 12(1) of the Act, 1979, the entertainment tax can be levied/imposed on the proprietor on reasonable opportunity of hearing being given to him.

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In view of above, as the petitioners have only challenged the show cause notices, this Court does not find any reason to entertain the writ petition.

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The writ petition is disposed of with the directions as under;

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The petitioners shall submit reply to the show cause notices issued to them within a period of three weeks from today, along with copy of this order.

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All the issues including the issue pertaining to jurisdiction of the Divisional Commissioner to initiate enquiry and the jurisdiction of the notice issuing authority will be raised before the competent authority.

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In case, petitioners submit reply within the time given above, the competent authority shall decide the objections by passing a reasoned and speaking order strictly, in accordance with law, preferably within a period of four weeks from the date of receipt of reply/objections.

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Order Date :- 12.3.2021 A.Kr.

Geeta Devi and 6 Others v. State of U.P. and 6 Others

Case brief

What is this about?

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Geeta Devi and 6 Others v. State of U.P. and 6 Others

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