https://www.taxtmi.com/caselaws?id=187178 Under the Bombay Entertainments Duty Act, 1923, entertainment duty was charged on the gross amount received for admission, including the duty component shown on the ticket, because the statutory scheme placed liability on the theatre proprietor while allowing part of the burden to be passed on to visitors. The proprietor was not confined to the net amount retained. The text also states that concluded collections and payments made under the earlier accepted method could not be reopened retrospectively in the absence of express statutory authority, although the revised method could apply prospectively. The ratio emphasises that the charging provisions and the taxable incident govern liability, and completed assessments cannot be disturbed without legal power. en-us Thu, 21 Jan 1971 00:00:00 +0530 Wed, 12 Oct 2016 18:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187178 Under the Bombay Entertainments Duty Act, 1923, entertainment duty was charged on the gross amount received for admission, including the duty component shown on the ticket, because the statutory scheme placed liability on the theatre proprietor while allowing part of the burden to be passed on to visitors. The proprietor was not confined to the net amount retained. The text also states that concluded collections and payments made under the earlier accepted method could not be reopened retrospectively in the absence of express statutory authority, although the revised method could apply prospectively. The ratio emphasises that the charging provisions and the taxable incident govern liability, and completed assessments cannot be disturbed without legal power. Case-Laws Indian Laws Thu, 21 Jan 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187178