STATE OF MAHARASHTRA Vs. PAN INDIA PARYATAN LIMITED
SUPREME COURT OF INDIA
STATE OF MAHARASHTRA
Pan India Paryatan Limited
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HEMANT GUPTA,J. -
(1.)The challenge in the present appeals is to an order passed by the Division Bench of the High Court of Judicature at Bombay on
19th December, 2006 whereby Sections 3(1)(b), 3(2) and sub- sections 5(a) and (b) of the Bombay Entertainments Duty Act,
1923, for short, 'Act' were interpreted to hold that the rate of tax payable by the respondents for short, 'writ petitioners' would be as follows:
"i. For the first three years from date of commencement of park the Petitioners are not required to pay any duty,
ii. Duty for the 4th and 5th year, from the date of commencement, duty payable is at the rate of 3.75%, applying concessional provision.
iii. Duty payable during 6th year from the date of commencement of park and there onwards, is at rate of 7.5%."
(2.)The writ petitioners own and run an amusement park within limits of Greater Bombay which was opened to the public for admission
on 25th December, 1989. They charged a lumpsum amount for
admission and entertainment to the amusement park. In terms of
the Act, the writ petitioners were required to pay entertainment
(3.)In the writ petition before the High Court, the assertion of the writ petitioners was that on 4th October, 1994, it sought confirmation
that entertainment tax to be levied would be 3.75% of the value of
a consolidated ticket. Such stand was accepted by appellant No. 2-
The Collector, Bombay Suburban District. Later, vide
communication dated 7th January, 1995, the writ petitioners were
informed that they would be required to pay duty @7.5% and not
@3.75%. The writ petitioners challenged such demand by way of
writ petition. The said writ petition was withdrawn with liberty to
file a fresh petition.
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