Amit Kumar vs State Of U.P. & Ors

The Supreme Court ruled that the appellant, as the organizer of a fashion show, was liable to pay entertainment tax under Section 12 of the Uttar Pradesh Entertainment and Betting Tax Act, 1979. The Court held that the nature of the event constituted entertainment as defined by the Act, despite the appellant's claims that it was merely a competitive program without entertainment elements. The appeal was dismissed, affirming the District Magistrate's assessment of Rs.43,270.00 in tax and Rs.20,000.00 in penalty against the appellant.