https://www.taxtmi.com/caselaws?id=277992 The court found the provisions of clauses (c) and (d) of Section 3(1) of the Bombay Entertainment Duty Act, 1923, as amended by the Maharashtra Ordinance No. XXII of 1983, to be ultra vires the Constitution and invalid. The court declared these clauses invalid, entitling the petitioners to a refund of any amounts paid under these provisions. The judgment emphasized that a valid tax on entertainment must be based on actual entertainment held and actual payments made for admission, rather than hypothetical or notional calculations. en-us Tue, 28 Feb 1984 00:00:00 +0530 Thu, 03 Jan 2019 14:45:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277992 The court found the provisions of clauses (c) and (d) of Section 3(1) of the Bombay Entertainment Duty Act, 1923, as amended by the Maharashtra Ordinance No. XXII of 1983, to be ultra vires the Constitution and invalid. The court declared these clauses invalid, entitling the petitioners to a refund of any amounts paid under these provisions. The judgment emphasized that a valid tax on entertainment must be based on actual entertainment held and actual payments made for admission, rather than hypothetical or notional calculations. Case-Laws Indian Laws Tue, 28 Feb 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277992