Bombay High Court Upholds Entertainment Duty on Water Sports Activities Under Bombay Entertainment Duty Act, 1923 — Levy Not Ultra Vires Constitution. Court holds that water sports activities constitute 'entertainment' under Section 2(3) of the Act and that the proviso to Section 3(1) and Section 3(5A) are valid, but remits matter for determination of actual duty liability.
4 Dec 2023The petitioners, Drishti Adventures Sports Private Ltd. and its director, filed a writ petition under Article 226 of the Constitution of India challen...





