Supreme Court · 1999 INSC 568 · Decided 17 December 1999

State of U.P. and ANR. v. Kamla Palace

Court
Supreme Court of India
Citation
1999 INSC 568 · [1999] SUPP. 5 S.C.R. 452
Case number
CIVIL APPEAL No. 662/1997
Decided
17 December 1999
Bench
S.P. BHARUCHA, R.C. LAHOTI, N. SANTOSH HEGDE (3-judge bench)
Outcome
Dismissed
Case type
Civil
Acts & sections cited
Constitution Article 3A, 14

Headnote

Uttar Pradesh Entertainment and Betting Tax Act, 1979/Constitution of India, 1950-Section 3A!Article 14-Levy of entertainment tax on payment for admission to entertainment including cinema-Grant-in-aid scheme C extended to cinema houses also by a government Order subject to a ceiling on the of air-cooling/conditioning-The Actfurther amended twice-Provided for realisation of extra charge by cinema owners for maintenance a/so-Proviso to Section 3A excluded cinema houses D receiving grant-in-aid from realising extra charge for maintenance­ Chal/enged before High Court in a writ

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