Section 174 of U.P.G.S.T Act, 2017—Entertainment tax—entitle to collect entertainment tax after implementation of GST—A scheme was formulated on 3rd September, 2015, which was valid upto 31st March, 2020 permitting the Multiplex owners to collect entertainment tax. On the basis of the said scheme, the District Magistrate, Meerut vide order dated 24.11.2013 specifically permitted the petitioner to retain the entertainment tax to the above extent so as to enable it to recover the cost of construction of the Multiplex.
Meanwhile GST Act have been implemented, and the act has been repealed provided the tax exemption granted under the repealed Act by any notification has not been rescinded or revoked by a fresh notification on or after the enforcement of the G.S.T.
Held that—Contention of assessee is that as there is no notification repealing the benefit conferred upon the petitioner under the scheme of the Act, he is entitle to collect entertainment tax as in the past upto 24.11.2018 and to retain the percentage of it in accordance with the scheme.
The respondents are directed to file counter affidavit within one month. Two weeks thereafter are allowed to the petitioner for filing rejoinder affidavit. They would specifically answer if the scheme granting tax benefit to the petitioner is still continuing or stand revoked either automatically or by any fresh notification.[MULTIPLEX CINEVISION PVT. LTD] [ALLAHABAD HIGH COURT][2018] 2 TAXLOK.COM 091 (Allahabad)