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2015 (5) TMI 156 - HC - Indian LawsExemption of entertainment tax - Benefit of the Gazette Notification dated 22.7.2009 - Held that:- Court is in agreement with the stand taken on behalf of the respondent State. It is evident from the letter of the petitioner dated 11.6.2010 that admittedly she had started the work of upgradation and modernization as early as on 15.5.2010 without making any such application as was required by the Gazette Notification dated 22.7.2009. The petitioner is therefore estopped from claiming any benefit under the said notification and even otherwise the suppression of facts would additionally disentitle the relief to the petitioner by a Court of equity which the Writ Court undoubtedly is. - petitioner is neither entitled to the benefit of the Gazette Notification dated 22.7.2009 nor any relief in the writ jurisdiction of this Court on account of her conduct while approaching this Court. - Decided against assessee.
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