High Court Upholds Entertainment Duty on Amusement Parks, Dismisses Legislative Debate Arguments and Refund Request.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund of duty deposited - Levy of Entertainment Duty / Tax - Constitutional validity - Activity of amusement park and the water sports activity - The petitioners are not justified in relying upon the views of some members in the course of the debates in the Legislative Assembly for interpretation of provisions of Entertainment Duty Act when the Act itself is clear on this issue - HC....