https://www.taxtmi.com/caselaws?id=242548 The entertainment tax framework required prior information before holding taxable entertainment, together with compliance with the prescribed security regime, but it did not create any requirement to obtain a No Objection Certificate. The charging, information, security, exemption, return, payment and assessment provisions were read as a complete code: at the initial stage the authority could take only a prima facie view to ensure compliance, require furnishing or enhancement of security, and prohibit the event on breach. The statutory scheme contemplated prior intimation and revenue protection, not pre-clearance by way of an NOC. en-us Mon, 25 Nov 2013 00:00:00 +0530 Thu, 16 Oct 2014 10:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=242548 The entertainment tax framework required prior information before holding taxable entertainment, together with compliance with the prescribed security regime, but it did not create any requirement to obtain a No Objection Certificate. The charging, information, security, exemption, return, payment and assessment provisions were read as a complete code: at the initial stage the authority could take only a prima facie view to ensure compliance, require furnishing or enhancement of security, and prohibit the event on breach. The statutory scheme contemplated prior intimation and revenue protection, not pre-clearance by way of an NOC. Case-Laws Indian Laws Mon, 25 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=242548