https://www.taxtmi.com/caselaws?id=200427 Section 4-B of the Karnataka Entertainment Tax Act, 1958 is discussed as imposing a flat monthly entertainment tax on video parlours treated as a distinct class from ordinary cinemas. The text explains that broad classification without further sub-classification by locality or population is not, by itself, discriminatory under Article 14, and that a fixed levy does not become arbitrary merely because it operates unevenly. It also states that, where the tax is simple and fixed by the provision itself, the absence of assessment, appeal, or revision machinery does not invalidate it. The levy is further described as a valid tax on entertainment activity within Entry 62 of List II, not a tax on ownership, and no breach of Article 19(1)(g) is shown absent proof of oppressive impact. en-us Fri, 05 Jan 1990 00:00:00 +0530 Wed, 28 Mar 2018 11:02:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200427 Section 4-B of the Karnataka Entertainment Tax Act, 1958 is discussed as imposing a flat monthly entertainment tax on video parlours treated as a distinct class from ordinary cinemas. The text explains that broad classification without further sub-classification by locality or population is not, by itself, discriminatory under Article 14, and that a fixed levy does not become arbitrary merely because it operates unevenly. It also states that, where the tax is simple and fixed by the provision itself, the absence of assessment, appeal, or revision machinery does not invalidate it. The levy is further described as a valid tax on entertainment activity within Entry 62 of List II, not a tax on ownership, and no breach of Article 19(1)(g) is shown absent proof of oppressive impact. Case-Laws Indian Laws Fri, 05 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200427