https://www.taxtmi.com/caselaws?id=155412 Section 4A(6) of the Karnataka Entertainments Tax Act, requiring a Form XC certificate with the return, was upheld as valid because it was directly connected to the show-wise tax scheme and aimed at preventing evasion by verifying days on which no show was held. The challenge based on vagueness and impossibility of compliance failed, as the provision was not ultra vires merely because its implementation needed administrative clarification. At the same time, the court directed the State to prescribe the competent authority, the issuance procedure, the corresponding duty to issue the certificate, and a remedy for refusal or delay so the provision could operate effectively. en-us Wed, 26 Aug 1987 00:00:00 +0530 Wed, 04 Sep 2013 12:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155412 Section 4A(6) of the Karnataka Entertainments Tax Act, requiring a Form XC certificate with the return, was upheld as valid because it was directly connected to the show-wise tax scheme and aimed at preventing evasion by verifying days on which no show was held. The challenge based on vagueness and impossibility of compliance failed, as the provision was not ultra vires merely because its implementation needed administrative clarification. At the same time, the court directed the State to prescribe the competent authority, the issuance procedure, the corresponding duty to issue the certificate, and a remedy for refusal or delay so the provision could operate effectively. Case-Laws VAT and Sales Tax Wed, 26 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155412