Supreme Court · 1978 INSC 179 · Decided 15 September 1978
Markand Saroop Aggarwal and ORS. v. M. M. Bajaj and ANR.
- Court
- Supreme Court of India
- Citation
- 1978 INSC 179 · [1979] 1 S.C.R. 784
- Case number
- CRIMINAL APPEAL No. 368/1976
- Decided
- 15 September 1978
- Bench
- JASWANT SINGH, P.S. KAILASAM (2-judge bench)
- Outcome
- Dismissed
- Case type
- Criminal
Headnote
Adniission charges 'on per head' basis to the nightly dinner-cum··cabaret pr0Rra1nmes, lVhether liable to emertainn1ent tax-United Provincc>s E1llertainment and Betting Tax, 1937 (as extended to Delhi) Sections 2(1)(c), 311)(3), 4(1) and 5(3). The appellants Me five partners of dinner-cum-cabaret programmes. A complaint was filed by the Entertainment Tax Inspector on behalf of the 1>'tate, against them on the ground that they had contravened the provisions of Section 4(1) and with Section 3(1) and Section 3(3) of the U.P. Entertainment and Betting Tax Act, 1937 as
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