2025 (7) TMI 1255

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....an amount of Rs. 576.90 lakhs towards entertainment tax, failing which, the said amount would be recovered as arrears of land revenue, as per the provisions of the Maharashtra Land Revenue Code, 1966. It is indicated that penalty amount will also be recovered. 3. Having heard learned counsel for the petitioner and upon perusal of the documents filed with the writ petition, we find that the impugned order passed by the respondent Collector is essentially based on an Audit objection raised in the context of the petitioner to the effect that the petitioner was not eligible for exemption from entertainment tax in respect of its business of running a water park. 4. The concept of granting exemption from payment of entertainment tax is foun....

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....er dated 26.02.2025, the Division Bench of this Court quashed the impugned communications and show cause notice issued by respondent Tahsildar and relegated the matter to the respondent Collector, with direction that notice would be issued to the petitioner and after hearing, an appropriate order would be passed. The impugned order has been passed pursuant to the said direction issued by this Court. 7. In the first place, a question arises as to whether such a writ petition filed against the impugned order of the respondent Collector could be entertained. In that context, we examined the provisions of the Maharashtra Entertainment Duty Act. We found that Section 10A of the said Act provides for an appeal that can be filed against specifi....

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....s that it operates for the period between 01.07.2006 and 30.06.2025, subject to ceiling of Rs. 567.90 lakhs. 11. The policy document paced on record also shows that Annexure-A pertaining to tourism units specifically includes "water park". It is the case of the petitioner that the conditions specified in respect of water park in the said document are satisfied by the petitioner and it is for this reason that the eligibility certificate was issued. 12. At the root of the present controversy is the question as to whether the petitioner can be said to be eligible for exemption from entertainment tax ? It is specifically asserted on behalf of the petitioner that it never crossed the ceiling of Rs. 576.90 lakhs. It appears that, the Accoun....