Supreme Court · 2009 INSC 948 · Decided 27 July 2009
State of Maharashtra & ORS. v. Swanstone Multiplex Cinema (P) LTD
- Court
- Supreme Court of India
- Citation
- 2009 INSC 948 · [2009] 11 S.C.R. 378
- Case number
- CIVIL APPEAL No. 4718/2009
- Decided
- 27 July 2009
- Bench
- S.B. SINHA, DEEPAK VERMA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 142
Headnote
,.., BOMBAY ENTERTAINMENT DUTY ACT, 1923: ,.:l c SS.2(d), 3(1), 3(13) - Entertainment duty- Exemption - Multiplex theatre complex - Collecting entertainment duty and retaining the same though it was exempt from entertainment duty - Held: Entertainment duty is a tax - High Court was not that State Government D conferred upon the theatre the retention benefit - When a person collects tax illegally it has to refund it to tax payers - If tax payers cannot be found, court would either direct the ~ same to be paid to and/or appropriated by the State - · Supreme Court may, in
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