Supreme Court · 2020 INSC 201 · Decided 18 February 2020
The State of Maharashtra & ORS. v. Pan India Paryatan Limited & ANR.
- Court
- Supreme Court of India
- Citation
- 2020 INSC 201 · [2020] 1 S.C.R. 652
- Case number
- CIVIL APPEAL No. 6438/2009
- Decided
- 18 February 2020
- Bench
- DEEPAK GUPTA, HEMANT GUPTA (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
Bombay Entertainments Duty Act, 1923: ss. 3(1)(b), 3(2), 3(5)(a) and (b) - Duty on payments for admission to entertainment - Levy of entertainment duty for entry in amusement park - Respondent was running an amusement park and was required to Respondent sought confirmation that entertainment tax to be levied @ 3.75% of the value of a consolidated ticket, however, demand of entertainment duty @7.5% and not @3.75% from the respondent - Respondent paid in protest - Writ petition challenging the provisions of the Act and
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