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RAJESH BINDAL, J. J. MUNIR
Rajendra Pratap Singh – Appellant
Versus
State of U. P. – Respondent
ORDER :
1. The present writ petition has been filed praying for quashing of an order dated July 13, 2021 passed by the Joint Secretary, State Tax Department, U.P., Annexure-1 to the writ petition, vide which the claim of the petitioner for providing subsidiary grant after he had set up a cinema hall in rural area was rejected. Further challenge has been made to recovery notice dated August 24, 2021 issued by Assistant Commissioner, Trade Tax, Chandauli, Anneuxre-27 to the writ petition. Further, a direction has been sought to respondent No.1 to provide subsidiary grant to the petitioner with reference to the period mentioned in the scheme dated July 21, 1986.
2. Mr. Shambhu Chopra, learned Senior Advocate appearing for the petitioner submitted that the Government had come out with a scheme dated July 21, 1986 (hereinafter referred to as the "Scheme") pertaining to setting up of new permanent cinema halls. Under the Scheme, such cinema halls, for first year, were to be paid subsidiary grant equal to 100% of the amount of entertainment tax payable with regard to the movie exhibited. Thereafter, for second and third year they were to be paid equal to 74% and 50% of the entertainment tax
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