https://www.taxtmi.com/caselaws?id=774562 The Bombay HC held that the Maharashtra Entertainment Duty Act, 1923 did not authorise the State to prohibit cinema theatre owners from collecting convenience fees or service charges on online ticket bookings. The Act was construed as regulating entertainment duty on payments for admission, while the inclusive definition of such payment and the provisions on duty computation and payment method did not extend to private pricing or a blanket ban on fees. No rule supported the prohibition, and an executive order alone could not impose such a business restriction without statutory backing. The Court also found the orders infringed Article 19(1)(g) because they were not a lawful reasonable restriction under Article 19(6). en-us Thu, 10 Jul 2025 00:00:00 +0530 Fri, 11 Jul 2025 08:39:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774562 The Bombay HC held that the Maharashtra Entertainment Duty Act, 1923 did not authorise the State to prohibit cinema theatre owners from collecting convenience fees or service charges on online ticket bookings. The Act was construed as regulating entertainment duty on payments for admission, while the inclusive definition of such payment and the provisions on duty computation and payment method did not extend to private pricing or a blanket ban on fees. No rule supported the prohibition, and an executive order alone could not impose such a business restriction without statutory backing. The Court also found the orders infringed Article 19(1)(g) because they were not a lawful reasonable restriction under Article 19(6). Case-Laws VAT / Sales Tax Thu, 10 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774562