JUDGMENT :

1. Heard Sri Aditya Tewari, learned Counsel for the petitioner and Sri Rajesh Kumar Shukla, learned Counsel appearing on behalf of the State.

2. The present petition has been filed challenging the order dated 31.08.2010 whereby the entertainment tax of Rs.3,17,378.04/- was imposed in exercise of powers conferred under Section 12 of The Uttar Pradesh Entertainment and Betting Tax Act, 1979 (hereinafter referred to as "The 1979 Act") along with penalty of Rs.20,000/-. The petitioner also challenges the order dated 21.01.2016 whereby the statutory appeal preferred by him was rejected as well as the order dated 30.03.2017 whereby the application for recall of the appellate order was also rejected.

3. The facts in brief are that the petitioner is a Company incorporated under The Companies Act, 1956 and is a Proprietor of a water park situate at Faizabad Road, Lucknow and runs a water park in the said premises in accordance with the permission obtained from the requisite authorities.

4. The contention of the Counsel for the petitioner is that the entertainment tax levied on the water park was exempted vide order dated 22.05.1998, however, the said issue need not detain us as the i