Neutral Citation No. - 2025:AHC:121736-DB Court No. - 3 Case :- WRIT TAX No. - 2261 of 2025 Petitioner :- Abhitak Cable Network Pvt. Ltd Respondent :- State Of U.P. And 5 Others Counsel for Petitioner :- Rakesh Kumar Verma Counsel for Respondent :- C.S.C. Hon'ble Shekhar B. Saraf,J. Hon'ble Praveen Kumar Giri,J. 1. Heard counsel appearing on behalf of the parties. 2. This is a writ petition under Article 226 of the Constitution of India wherein the writ petitioner has made the following prayers:- "i) issue writ, order or direction in the nature of certiorari quash the impugned recovery certificate dated 23.12.2024, issued by the Respondent No. 3 District Magistrate, District Bijnor as well as impugned recovery citation dated 01.01.2025, issued by Respondent No. 6 Tehsildar, Tehsil Dhampur, District Bijnor for recovery of Rs. 2,15,400/- + other charges as a dues additional license fees entertainment tax of year 2014-15 liable to be paid allegedly as contemplated under Rule 17(2) of "The Uttar Pradesh Cinema (Regulation of Exhibition by Means of Video) Rule, 1988; ii) issue writ, order or direction in the nature of mandamus commanding and directing to the Respondents not recover the additional license fee from the Petitioner by using recovery of arrear of land revenue, during pendency of the present Writ Petition before this Hon'ble Court; iii) issue writ, order or direction in the nature of mandamus commanding and directing the Respondent No. 5 District Entertainment Tax Officer, District Bijnor to provide correct statement of dues i.e. original notice dated 03.01.2015 for which the additional fees have been imposed against the Petitioner; iv) issue any other writ, order or direction which this Hon'ble Court may deem fit and proper in the interest of justice, otherwise petitioner shall suffer irreparable loss and injury;" 3. The present recovery certificate has been issued in the year 2024, 9 years after the period for which recovery is being sought for. Upon perusal of the writ petition and documents annexed hereto, we are of the view that this recovery proceeding has been issued belatedly. 4. In light of the same, the recovery certificate is quashed and set aside. Furthermore, the demand that has been issued with regard to entertainment tax for the year 2014-15 should be reassessed by the respondent authority, after granting an opportunity of hearing to the petitioner. 5. Accordingly, the authorities are directed to permit the petitioner to file a reply, and grant an opportunity of personal hearing, and thereafter, pass a reasoned order in accordance with law. 6. With the above direction, the writ petition is disposed of. Order Date :- 24.7.2025 DKS (Praveen Kumar Giri,J.) (Shekhar B. Saraf, J.) Digitally signed by :- DEEPAK KUMAR SRIVASTWA High Court of Judicature at Allahabad