https://www.taxtmi.com/caselaws?id=25485 Entertainment tax notifications and bye-laws were found non-compliant with Section 62(2) of the Punjab Municipal Act, 1911 because they did not clearly specify the class of persons liable, the mode of assessment, the assessing authority, or any machinery for adjudicating disputes. Although the scheme fixed rates per show and required collection through cinema authorities, a penalty clause for breach did not replace a proper assessment and dispute-resolution mechanism. The levy therefore failed to satisfy the mandatory statutory conditions and was quashed. en-us Fri, 27 Mar 1987 00:00:00 +0530 Fri, 29 Jan 2010 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25485 Entertainment tax notifications and bye-laws were found non-compliant with Section 62(2) of the Punjab Municipal Act, 1911 because they did not clearly specify the class of persons liable, the mode of assessment, the assessing authority, or any machinery for adjudicating disputes. Although the scheme fixed rates per show and required collection through cinema authorities, a penalty clause for breach did not replace a proper assessment and dispute-resolution mechanism. The levy therefore failed to satisfy the mandatory statutory conditions and was quashed. Case-Laws Income Tax Fri, 27 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25485