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2013 (8) TMI 456 - HC - VAT and Sales TaxExemption to Cinema Halls - the petitioner applied for construction of new cinema hall - Exemption granted by the S/G to the new cinema halls for a period of five years - manipulation of the documents by the Asstt. Entertainment Tax Commissioner - Held that:- The entire initiation of the proceedings against the petitioner was with malafide intentions for availing exemption - The District Magistrate was falsely prompted by a manipulated report generated by the Asstt. Entertainment Tax Commissioner, Aligarh, who acted on his own in calling for report from the forensic laboratory on the questions prepared by him and the documents, which were sought to be examined - If the Asstt. Entertainment Tax Commissioner was concerned about the backdating of the document, he should also have sent the order of permission signed by his predecessor and the District Magistrate for examination by the forensic laboratory - Asstt. Entertainment Tax Officer had some score to settle with the petitioner and that he wanted the proceedings to be concluded against him and recovery be initiated. The question of overwriting on the date of the report of the Revenue Inspector was not relevant both on the ground that no such inspection was mandatory under Rule 3 or under the notification and further that the permission was granted by the District Magistrate - the writ petition was allowed and the order passed by the District Magistrate was set aside - the recovery certificate direct the State Government to initiate enquiry the Asstt. Entertainment Tax Commissioner for having acted with malafide intention against the petitioner and putting the petitioner to great harassment and inconvenience.
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