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High Court

Bombay High Court Allows Petition of Gem and Jewellery Export Promotion Council Against Levy of Entertainment Duty on Business Exhibitions. Business-to-business trade shows with restricted entry are not 'entertainment' under Section 2(5) of the Bombay Entertainments Duty Act, 1923, and no duty is leviable under Sections 3 and 4(2).

4 Mar 2013

The Petitioner, The Gem and Jewellery Export Promotion Council, a company incorporated under Section 25 of the Companies Act, 1956, organizes annual b...

High Court

High Court Upholds Entertainment Duty on APSARA Award Function; Deletes Penalty. Petitioner's challenge to entertainment duty dismissed, penalty reduced due to legal interpretation issues.

20 Jun 2024

This petition under Article 226 of the Constitution of India challenges the order dated 28th September 2007, confirming an entertainment duty demand o...

High Court

Bombay High Court Allows Writ Petition of Members' Club Against Entertainment Duty Demand on Billiards Tables. Principle of Mutuality and Absence of Admission Fee Render Levy Under Section 3 of Maharashtra Entertainments Duty Act, 1963 Inapplicable.

11 Jan 2017

The petitioner, Gondwana Club, a society registered under the Societies Registration Act, challenged the proceedings initiated by the Entertainment Ta...

Supreme Court

Supreme Court Allows State's Appeal in Amusement Park Duty Dispute — Concessional Rate Under Section 3(5)(a) of Bombay Entertainments Duty Act, 1923 Not Further Reducible by Section 3(2). The court held that a general admission ticket to an amusement park does not qualify as a lump sum payment for a series of entertainments under Section 3(2), so the duty for the fourth and fifth years is 7.5%.

18 Feb 2020

The Supreme Court allowed the appeals filed by the State of Maharashtra against the judgment of the Bombay High Court. The dispute concerned the rate ...

High Court

Bombay High Court Dismisses Petitions Challenging Entertainment Duty on Amusement Park Admission Fee. Lumpsum Charge for Entry and Entertainment is Subject to Duty Under Bombay Entertainment Duty Act, 1923.

19 Dec 2006

The petitioners, Pan India Paryatan Limited and its director, owned and operated an amusement park in Greater Bombay which opened to the public on 25t...

High Court

Bombay High Court Dismisses Petition Challenging Entertainment Duty on Unutilised Service Charges Collected by Cinema Theatre Owner. Service charges collected under Section 2(b) proviso of Bombay Entertainment Duty Act, 1923, if not fully spent, are liable to entertainment duty as part of the value of the ticket.

15 Nov 2006

The petitioner, Shri Lilachand Navalmal Shah, proprietor of Shiva Parvati Chitra Mandir, a cinema theatre in Islampur, Sangli, filed a writ petition c...

High Court

Bombay High Court Quashes Entertainment Tax Demand Against Charity Show Organizer. Show for Blind Held Exempt Under Section 7 of Bombay Entertainments Duty Act, 1923; Recovery Barred by Limitation.

22 Dec 2016

The judgment concerns two writ petitions challenging a common order/action by the State of Maharashtra to recover entertainment duty from the organize...

Supreme Court

Supreme Court Interprets Tax Exemption Calculation Method Under Gujarat Tourism Incentive Scheme. The court held that exemption limits under the New Package Scheme of Incentives for Tourism Projects, 1995-2000, should be calculated based on tax payable, not gross receipts, as per the exemption notification dated 14.02.1997 under Section 29(1) of the Gujarat Entertainments Tax Act, 1977.

2 Feb 2023

The appeal arose from a judgment of the Gujarat High Court concerning the interpretation of tax exemption calculations under the Gujarat New Package S...

High Court

Bombay High Court Dismisses Petition Challenging Entertainment Duty on Permit Rooms and Beer Bars with Live Orchestra. Levy of Rs. 50,000 or Rs. 25,000 per month is a valid fiscal measure not infringing Article 19(1)(g) and does not constitute double taxation.

15 Feb 2012

The petitioner, Ashok Ganapati Gupta, proprietor of M/s. Ashoka Restaurant and Bar, filed a writ petition challenging the constitutional validity of t...

Supreme Court

Supreme Court Upholds High Court Judgment Setting Aside Appellate Authority Order Under Madhya Pradesh Shops & Establishments Act, 1958. The Court affirmed that clubs not being residential clubs are exempt from the Act under Section 3(j), rendering the Appellate Authority's reinstatement order invalid.

26 Oct 2021

The dispute arose from the termination of services of the appellants, who were employees at a club run by the respondents. The appellants filed a comp...

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