AMIT KUMAR vs STATE OF U.P. .

The Supreme Court addressed the issue of entertainment tax liability under Section 12 of the Uttar Pradesh Entertainment and Betting Tax Act, 1979, determining that the appellant, as the organizer of a fashion show, was liable for the tax despite claims of the event being non-entertainment. The Court held that the absence of prior permission from the District Magistrate rendered the organization of the show unlawful, and thus the tax and penalty imposed were justified. The appeal was dismissed, affirming the District Magistrate's decision.