Supreme Court · 1993 INSC 348 · Decided 28 October 1993
The Entertainment Tax Officer v. Ambae Picture Palace
- Court
- Supreme Court of India
- Citation
- 1993 INSC 348 · [1993] SUPP. 3 S.C.R. 453
- Case number
- CIVIL APPEAL No. 90/1987
- Decided
- 28 October 1993
- Bench
- KULDIP SINGH, YOGESHWAR DAYAL (2-judge bench)
- Case type
- Civil
Headnote
Andhra Pradesh Entertainments Tax Act, 1939: Tax on the basis of gross collection capacity pa show-Repeated Amendments-Retrospectivity given to the Amending Act 16 of 1985-Explanation from the State providing C for retrospectivity-Not required-Competence to enact laws prospectively as also tax at the fixed rate on the basis of percentage of payment made by a person for admission to any entertainment. By an Ordinance in 1983 cer- D tain amendments were brought about. This Amendment Ordinance amended Section 4 and increased the rate of tax on the admission rate and Se1.:tion 5 was
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