Disposed¶25

M/S Hot Million Partnership Concern v. U.T. Chandigarh & Ors.

Punjab & Haryana HC1 Sept 2025CWP/2804/2005

Case brief

AI extract

What is this about?

CWP-2804-2005 (O&M); Punjab & Haryana High Court; Entertainment Duty; Punjab Entertainment Duty Act, 1955; Section 12 appeal/revision; alternative statutory remedy; relegation to appeal/revision; limitation protection if filed within two weeks; assessment order dated 07.02.2005; demand `1,79,379/-; Hot Millions partnership concern Chandigarh; Union Territory Chandigarh respondents; notification dated 18.03.1962; writ petition disposed; CM-2829-CWP-2025 allowed.

What did the court decide?

Petitioner relegated to statutory appeal/revision under Section 12 of the Punjab Entertainment Duty Act, 1955; if filed within two weeks, the appeal/revision is to be entertained on merits without limitation objection; all pending applications disposed of accordingly. ¶25

M/S Hot Million Partnership Concern Vs U.T. Chandigarh & Ors. — Punjab & Haryana HC (2025) — LawSathi Research

What the court decided

AI extract

Outcome

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Issue for consideration

Whether the writ petition challenging the Entertainment Duty assessment order dated 07.02.2005 should be entertained despite the availability of an unavailed statutory appeal/revision remedy under Section 12 of the Punjab Entertainment Duty Act, 1955, given that various factual aspects arise for determination.

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Court's answer

The writ petition is not entertained in the first instance; the petitioner is relegated to the statutory appeal/revision remedy under Section 12 of the Punjab Entertainment Duty Act, 1955, which it had not availed.

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Ratio / Principle

If the appeal/revision is filed within two weeks, it shall be entertained on merits without raising any objection with regard to limitation.

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Key takeaways

CM-2829-CWP-2025 filed by the respondents-U.T., Chandigarh for placing on record notification dated 18.03.1962 is allowed as prayed for.ratio¶16

Detailed headnote1 paragraphs

Punjab and Haryana High Court (Ashwani Kumar Mishra & Rohit Kapoor, JJ.) disposed of CWP-2804-2005 (O&M), pending twenty years, in which M/s Hot Millions Partnership Concern challenged an assessment order dated 07.02.2005 raising an Entertainment Duty demand of `1,79,379/- under the Punjab Entertainment Duty Act, 1955. Holding the Act to be a self-contained code whose Section 12 appeal/revision remedy had not been availed, and noting that various factual aspects arose for determination, the Court declined to entertain the writ petition in the first instance and relegated the petitioner to the statutory appeal/revision, directing that if such remedy is availed within two weeks it shall be entertained on merits without limitation objection. CM-2829-CWP-2025 of U.T., Chandigarh (placing on record notification dated 18.03.1962) was allowed. All pending applications were disposed of accordingly.

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106+202

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IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH

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CWP-2804-2005 (O&M) Date of Decision: 1^st September, 2025

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M/S. HOT MILLIONS PARTNERSHIP CONCERN THROUGH ITS MANAGING PARTNER, COL. (RETD.) A.B. SINGH

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.…...Petitioner(s)

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V/s.

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UNION TERRITORY, CHANDIGARH AND OTHERS

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.. ....Respondent(s)

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CORAM: HON'BLE MR. JUSTICE ASHWANI KUMAR MISHRA HON'BLE MR. JUSTICE ROHIT KAPOOR

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Present Mr. Kanwaljit Singh Mahal, for the petitioner.

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Mr. Sumeet Jain, Addl. Standing Counsel, and Mr. Varun Veer Chauhan, Junior Panel Counsel, for the respondents No.1 to 3 (U.T., Chandigarh).

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ASHWANI KUMAR MISHRA, J. (Oral)

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CM-2829-CWP-2025

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This application is filed by the respondents-U.T., Chandigarh for placing on record notification dated 18.03.1962 and for exemption from filing certified/certified copy thereof.

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Application is allowed as prayed for.

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CWP-2804-2005 (O&M)

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1. The petitioner is aggrieved by an assessment order dated 07.02.2005, whereby the liability amounting to `1,79,379/- has been imposed upon it towards the Entertainment Duty.

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2. The demand imposed upon the petitioner, is under the Punjab Entertainment Duty Act, 1955. This Act is a self-contained Code and

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SURESH KUMAR 2025.09.03 16:36 I attest to the accuracy and integrity of this document

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CWP-2804-2005 (O&M)

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Page 2 of 2

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Section 12 of the said Act provides for remedy of appeal/revision. It is noticed that such remedy of appeal/revision has not been availed by the petitioner.

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3. Having considered the matter at some length, we find that various factual aspects also arise for determination in the present case. In such circumstances, entertainment of the Writ Petition, in the first instance, would not be desirable. Though, we are conscious that this Writ Petition is pending for the last twenty years but considering the nature of dispute raised, we still deem it appropriate to relegate the petitioner herein to avail the statutory appeal/revision. It is further provided that if such alternative remedy of appeal/revision is filed within two weeks from today, the appeal/revision shall be entertained on merits without raising any objection with regard to limitation.

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4. The Writ Petition is disposed of in the aforesaid terms.

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5. All pending applications, if any, in this case are disposed of accordingly.

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[ASHWANI KUMAR MISHRA] JUDGE

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[ROHIT KAPOOR] JUDGE

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September 1, 2025 Ess Kay

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Whether speaking / reasoned : Yes / No Whether Reportable : Yes / No