Court No. - 6
Case :- WRIT TAX No. - 1131 of 2018 Petitioner :- Shanno Singh Respondent :- State Of U.P. And 3 Others Counsel for Petitioner :- Pawan Kumar Srivastava Counsel for Respondent :- C.S.C.
Hon'ble Ashok Kumar,J.
Heard Sri Pavan Kumar Srivastava, learned counsel for the petitioner and Sri A.C. Tripathi, learned standing counsel for the respondents.
The instant writ petition has been filed by the petitioner against the order of the Divisional Commissioner passed under Section 12 of U.P. Entertainments and Betting Tax Act, 1979 (Annexure 3 and Annexure 4 to the writ petition) by which the petitioner's appeal is rejected on the ground of delay as well as the review petition is not maintainable.
From the record it transpires that the petitioner fulfilled the condition of sub-section 3 of section 12 by depositing 1/3rd of the disputed amount.
Having heard learned counsel for the petitioner and learned Standing Counsel, with the consent of the parties the writ petition is finally disposed of the with the direction to Divisional Commissioner, respondent no.2 to decide the appeal of the petitioner on merits after affording opportunity of being heard to the petitioner and the respondent department without raising the objection of limitation within a period of four weeks from the date of a certified copy of this order is produced before him, which the petitioner undertakes to produce within a week.
Order Date :- 21.8.2018 A.Kr.*