High Court of Judicature at Allahabad
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Umesh Kumar v. State Of U.P. & Others - WRIT TAX No. 763 of 1999  RD-AH 663 (26 August 2004)
Court No. 37
Civil Misc. Writ Petition No. 763 of 1999
Umesh Kumar Vs. State of U. P. and others.
Hon'ble R. K. Agrawal, J.
Hon'ble K.N. Ojha, J.
The District Magistrate, Jhansi, had imposed a sum of Rs. 57940/- towards Entertainment tax on respondent no. 5 Makkhan Lal Agrawal on the ground that he had been operating cable T.V. and had a dish antenna on the roof of his house. However, in the appeal a stand was taken by the respondent no. 5 that he had sold the cable rights to the petitioner, who had also taken out a license and had been paying the Entertainment tax regularly. The State Government vide order dated 5.2.199 had accepted the plea of the respondent no. 5 and directed for recovery of Entertainment tax from the petitioner.
Heard Sri Vivek Sandilya, learned counsel for the petitioner, learned Standing counsel representing the respondents 1 to 4 and Sri R. B. Kher, learned counsel representing the respondent no. 5.
The grievance of the petitioner is that without giving any show cause notice or opportunity of hearing the State Government, respondent no. 1, had fixed the liability of payment of Entertainment Tax upon the petitioner. Necessary averments in this behalf have been made in paragraphs 14 and 15 of the writ petition, which have not been denied in the counter affidavit. Thus the order saddling the payment of Entertainment tax upon the petitioner entails civil consequences, which could not have been done without following the principles of natural justice and giving an opportunity of hearing.
In this view of the matter the impugned order dated 5.2.1999 filed as Annexure no. 7 to the writ petition is set aside and the respondent no. 1 is directed to decide the appeal afresh in accordance with law after giving an opportunity of hearing to the petitioner as also the respondent no. 5 within a period of two months from the date of production of a certified copy of this order before the said respondent. The petitioner undertakes to file a certified copy of this order before the said respondent within a week from today. Till the decision of the appeal the recovery of the amount shall remain stayed. The writ petition succeeds and is allowed.
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