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Durga Talkies and ors. Vs. State of Orissa and ors.

Court : Orissa

Subject : Other TaxesConstitution

Acts : Orissa Entertainment Tax Act, 1946 - Sections 4, 5 and 5(2); Constitution of India - Articles 14 and 245

Reported in : AIR1993Ori107; 1993(I)OLR234

Advocate for Appellant : Amalakrishna Ray, ;S. Roy, ;P. Mohanty, ;A. Mohanty, ;B. Misra, ;Akhil Mohapatra, ;B. Mahanti, ;P.C. Rout, ;G.C. Patnaik, ;H.N. Mall, ;Y. Das, ;A.K. Misra, ;S.K. Das and ;S.R. Jena, Advs.

Hansaria, C.J.1. The validity of SECTION 5(2) of the Orissa Entertainment Tax Act, 1946 (Orissa Act V of 1946) (hereinafter referred to as 'the Act'), which was inserted in the Act by the Amending Act, 19...