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Jan 20 1993

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

Court : Orissa

Decided on : Jan-20-1993

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

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...

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