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2017 (11) TMI 484 - HC - Indian LawsRequirement of pre-deposit under Section 12 (3) in U.P. Entertainment and Betting Tax Act, 1979 - Held that:- Looking to the peculiar nature of the dispute and also the factum that petitioners appeal could not be entertained by appellate authority for want of compliance of Section 12 (3) and also considering interim order passed by this Court in the appeal, we provide, if petitioners have complied interim orders, appellate authority shall permit petitioners to deposit deficient one-third amount, if any, within one month and if certain condition is complied with by petitioners, their appeal shall be decided as expeditiously on merits by appellate authority. Subject to aforesaid directions, challenge by petitioners to the validity of Section 12 (3), as inserted by Amendment Act, 2009, in Act, 1979 fails.
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