Supreme Court · 2001 INSC 141 · Decided 13 March 2001
State of Karn Ataka and ORS. v. Drive in Enterprises
- Court
- Supreme Court of India
- Citation
- 2001 INSC 141 · [2001] 2 S.C.R. 378
- Case number
- CIVIL APPEAL No. 4319/1991
- Decided
- 13 March 2001
- Bench
- V.N. KHARE, RUMA PAL (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
Headnote
Karnataka Ente11ainment Tax Act : Section 2(i)(v). Ente11ain1nenl Tax-On admission of ca.'~/1notor vehicles inside Drive­ in-Theatr'e-Levy of-High Cou11 struck do1vn the p1vvision as unconstitu­ tional-Correctness u,f-1-/eld: The lel'y u.f enfe11aitunenf tax is on the person en1e11ained tax under Entry 62, List fl on acbnission of cars/1notor vehicles inside Dri 1'e-in-111ea1 re since the person entef1ained sits in his car and views the film-Constitution of India, 1950, Ent;y 62, List fl, VII D Sch.-Kamataka Cinemas (Regulation) Rules, 1971, R. 111-A-Karnataka Cinema'
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