The assessee was engaged in the business of construction and development of entertainment facilities including Multiplex theatres.
Under the U.P. Entertainments and Betting Tax Act, 1979 a scheme was formulated on 3-9-2015, which was valid upto 31-3-2020, permitting the Multiplex owners to collect entertainment tax and to retain 100 per cent of the first year, 75 per cent in the second and third year and 50 per cent in the fourth and fifth year.
On the basis of the said scheme, the District Magistrate, Meerut vide order dated 24-11-2013 specifically permitted the assessee to retain the entertainment tax to the above extent.
In meantime GST regime came into force and above Act had been repealed vide section 174 of Uttar Pradesh GST Act – Assessee filed writ petition stating that as there was no Notification repealing benefit conferred upon him under scheme of Act, he was entitled to collect entertainment tax as in past upto 24-11-2018 and to retain percentage of it in accordance with scheme.
Whether writ petition filed by assessee deserved to be admitted – Held, yes
Citation: [2018] 94 taxmann.com 174 (Allahabad)