Court : Mumbai
Reported in : 2008(6)ALLMR580; 2009(2)BomCR298; (2008)110BOMLR3667; 2008BusLR61(Bom)
..... state of maharashtra has enacted the bombay entertainment duty act, 1923 (for short the said b.e.d.act) whose object and purpose is to impose a duty in respect of admission to entertainment in the state of bombay which has been ..... clause and the relevant definitions are given in clause (f) and which reads as under:(f) 'entertainment duty', or 'duty' in respect of entertainment means the entertainment duty levied under section 3 (f-a) 'multiplex theatre complex' means an entertainment-cumcultural centre which provides,(i)within the limits of municipal corporation of brihan mumbai not less than four theatres in a complex with minimum total seating capacity of 1250; and(ii)anywhere else in the ..... act, there is no dispute over the fact that it is not that the petitioner's are seeking refund of the amount paid to the state on the ground that the petitioner is entitled to rebate in the entertainment duty and, therefore, entitled to refund ..... nair submitted that it is a settled law that refund of duty wrongly realised from a taxpayer cannot be retained as it clearly amounts to unjust enrichment without any specific provision of law to that effect and that article 265 of the constitution of india clearly lays down that no ..... there is no question of refunding the amount to the respondents who had not eventually paid the ..... the amount in question was transferred by the respondents to the purchasers and, therefore, ultimate burden to pay the amount would be entitled to get a refund of the same. .....
Tag this Judgment!Court : Mumbai
Reported in : 2007(4)ALLMR233; 2007(4)MhLj202
..... for the petitioners submitted that the effect of the 1992 amendment of bombay entertainments duty act, 1923, by maharashtra ordinance no. ..... section 9c of the act, respondents are bound to refund entertainment duty paid in excess of the duty ..... ] section 9c: where a proprietor has paid entertainment duty in excess of the duty payable, the amount of duty paid in excess shall, on an application made by the proprietor in that behalf, be refunded to him by the collector after such verification as may be necessary and in such ..... the legality and validity of the action of respondents in seeking to recover entertainment duty payable during the period 25th december,1989 to 2 3rd august,1990 already adjusted against refund payable to the petitioners in accordance with order of respondent no. ..... the state government, the entertainments duty in respect of an amusement park in the following manner, namely:(i) for the first three years from the date of commencement of the amusement park, no duty ; (ii) for the subsequent two years, at the rate of fifty per cent, of the rate of duty leviable under clause (b) of sub-section (1) or, as the case may be, sub-section (2) of section 3; (iii) from the sixth year, full amount of entertainments duty leviable at the rate specified in clause(b) of sub-section(1) or, as the case ..... petitioners therefore contend that in view of aforesaid section 3(5)(a) of act, the petitioners became entitled to refund of entertainment duty paid for the period 25th december,1989 to .....
Tag this Judgment!Court : Mumbai
Reported in : 2007(1)ALLMR585; 2007(2)BomCR172
..... under the newly added proviso to clause (b) of section 2 of the bombay entertainment duty act, 1923 (principal act) the proprietor of the theatre was allowed to charge 50 paise per ticket over and above the fixed value of the tickets and the entertainment duty. ..... taking into consideration this difficulty, the government of maharashtra made further amendment in the principal act, by bombay entertainment duty (amendment) act, 1998, which came into force on 1st may, 1998. ..... however, on 25th december, 1992 the governor of maharashtra promulgated bombay entertainment duty (amendment) ordinance, 1992. ..... the government of maharashtra, therefore, came up with the amendment in section 2 of the bombay entertainment duty act and as stated earlier by the ordinance dated 25th december, 1992 and lateron by amending act, 1993 the proviso was added to clause (b) of section (2). ..... according to the petitioner the amount paid by him under protest is liable to be refunded because such entertainment duty could not be imposed merely because the amount was not utilised during the respective years as there was no such provision in law.5. ..... on 21st march, 1995 the government of maharashtra, revenue and forest department issued a circular no. ..... xi of 1953), and the maharashtra cinemas (regulation) rules, 1966, or any other law for the time being in force, such service charges shall not be included in the payment for admission. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1993SC2111; (1994)96BOMLR488; JT1993(4)SC207; 1993(3)SCALE95; (1993)3SCC696; [1993]Supp1SCR169
..... , we find that under the bombay entertainment duty act, 1923, as amended by maharashtra act 11 of 1984 the expression 'video exhibition' has been defined in section 2(j) in the following manner:'video exhibition' means an exhibition of a cinematograph film or moving pictures or series of pictures organised for a financial gain by playing or pre-playing a re-recorded cassette by means of a video cassette player or recorder either on the screen of a television set or video scope or otherwise, at residential or non-residential place of entertainment, other than a hotel or ..... as noticed earlier under the bombay entertainment duty act, 1953, the expression 'video exhibition', as defined in section 2(j) of the said act includes exhibition of a cinematograph film on ..... indicate that entertainment duty is chargeable on exhibition of cinematograph films by playing or re-playing a prerecorded cassette by means of a video cassette player or recorder either on the screen of a television set or video scope or otherwise and assumes that such exhibition is permissible under the act and the ..... treated equally and equals are being treated unequally, to which reference has been made by the high court on the ground that the entertainment' duty for cinema is much higher, cannot be invoked to rut down the scope of rule 2(f-6). ..... which are grouped into triangular arrangements of three dots each one red, one blue, and one green and these dots glow with their respective colour when struck by an electron beam. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1993Bom115; (1992)94BOMLR675
..... , bombay entertainment duty act, 1923 as amended up to date and the 'definition of the term 'video exhibition' which reads as follows:--' 'video exhibition 'means an exhibition of a cinem atograph film or moving pictures or series of pictures organised for a financial gain by playing or replaying a pre-recorded cassette by means of a video cassette player or recorder either on the screen of a television set or video-scope or otherwise, at a residential or non-residential place of entertainment, other than a hotel or a public vehicle, which is or which is not licensed under the bombay ..... 2(j) of the bombay entertainment duty act, 1923 deals with video exhibition and takes into account any exhibition whether or not the same is under licence. ..... it is unnecessary for us to deal with this argument in any detail because the licensing statute is the bombay cinemas (regulation) act, (953 and the exhibition is governed by the maharashtra cinema (regulation) rules, both of which circumscribe the type of equipment that can be used in a video parlour. s. ..... set is unacceptable for the simple reason that such equipment is not only outside the definition, but is excluded by the spirit of the section, and for good reason. ..... section 2(f-6) defines 'video cinema' as follows:- -'(f-6) 'video-cinema' means any place wherein an exhibition of moving pictures or series of pictures is given by means of a video cassette recorder, video cassette player, or any such similar instrument or device through the .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1989Bom250; 1988(3)BomCR642; (1988)90BOMLR578; 1989MhLJ165
..... on the basis of the above averments the petitioners have challenged the provisions of the bombay entertainment duty act , 1923 as amended by act no.7 of 1987. ..... according to the petitioners by bombay entertainment duty act , 1923, as amended by act no. ..... it is the case of the respondents that even after amendment of the bombay entertainment duty act there is increase in the number of video game parlours in the minicipal limits of greater bombay and elsewhere. ..... section 4c in terms provides for remission or refund in respect of a machine in video game parlour remaining inoperative or unproductive. ..... since bombay is a commercial town its population is larger then elsewhere in maharashtra, video game parlours in bombay are making more profits than the video game parlours elsewhere. ..... nos, 38and 240 of 1984, ramesh waman tokev, state of maharashtra, decided on 28th feb. ..... state of maharashtra, this court was not concerned with the tax on video games. ..... state of maharashtra and a decision of the division bench of this court in writ petn. ..... 14 of the constitution is concerned, as observed by the supreme court in state of maharashtra v. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2009SC2750; 2010(1)BomCR463; JT2009(10)SC157; 2009(10)SCALE148; (2009)8SCC235; (2009)24VST552(SC); 2009AIRSCW5189
..... the state of bombay enacted the act to impose a duty in respect of admission to entertainment.section 2 of the act is the interpretation section. ..... indisputably, the provisions of the bombay entertainments duty act, 1923 (for short 'the act') are applicable to the said multiplex theatre. ..... -permanent cinema, as the case may be, under the maharashtra cinemas (regulation) rules, 1966.the charging section is section 3 of the act in terms whereof 'there shall be levied and paid to the state government all payments for admission to any entertainment' subject to the exceptions contained therein and the rates specified therefor.the relevant portion of section 3(13) of the act reads as under:(13) (a) notwithstanding anything contained in any other provisions of this act, but subject to the terms and conditions specified in clause ..... : [2004]267itr179(sc) in a similar situation where it was difficult for the court to direct refund of a huge amount to a large number of depositors from whom the bank had illegally collected, this court directed that the amount be spent for the benefit of the disabled in terms of the provisions of the persons with disabilities (equal opportunities, protection of rights and full participation) act, 1995.this court may take recourse to such a procedure as the state also having .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1984Bom345; 1984(2)BomCR268
..... 3[1] of the bombay entertainment duty act, 1923, as amended by the maharashtra ordinance no. ..... jan a 1984 and it seeks to amend the provisions contained in the b bombay entertainment duty act, 1923, hereinafter referred to as 'the principal act.2. ..... general was also party in reply to the for at contention which had been raised on behalf of the first contention which has been mentioned, among other things, that payment for admission in relation to the levy of entertainment duty includes 'any payment for the purposes of the said clause the expression expression 'gross collection capacity' in relation to touring cinema means a sum equal to the aggregate of all the payment for admission to a show if all ..... the other form of entertainment on which entertainment duty was leviable was to be found in clause [b] of section 3[1] of the principal act and this entertainment was general and was not included in clause [a]. ..... the supreme court was dealing with the entry relating to entertainment tax and it was held as follows [at p.585];-'the entry as we have said contemplates a law with respect to these matters regarded as objects and a law which imposes tax on the act of entertainment is within the entry whether it falls on the giver or the receiver of that entertainment. ..... if this is so, they are entitled to the refund of the same.20. .....
Tag this Judgment!Court : Uttaranchal
Reported in : AIR2009Utr31; (2009)26VST649(NULL)
..... is being quoted below was added in the bombay entertainments duty act, 1923, vide maharashtra act no. ..... all its grammatical variation and cognate expressions shall be construed accordingly;the same definition of word 'broadcasting' has been adopted by the finance act, 2001 (with the following changes made vide finance act, 2003):'broadcasting' has the meaning assigned to it in clause (c) of section 2 of the prasar bharati (broadcasting corporation of india) act, 1990 (25 of 1990) and also includes programme selection, scheduling or presentation of sound or visual matter on a radio or a television channel ..... the proprietor of a cable television network providing cable service shall be liable to pay entertainment tax at such rate not exceeding two hundred rupees for every subscriber for every month, as the state government may, from time to time, notify in this behalf;provided that the proprietor of a cable television network shall not be liable to pay entertainment tax in respect of a subscriber which is a hotel. ..... article 245 of the constitution of india empowers the parliament and the state legislatures to make the laws on the subjects mentioned in list i and list ii, respectively, while list iii consists of the topics on which parliament as well as the state legislatures have power to make law ..... petitioners it is also argued that state legislature has no legislative competence to levy tax on the services provided by the petitioners in respect of which they are already liable to pay service tax .....
Tag this Judgment!Court : Mumbai
Reported in : 2005(2)MhLj1121
..... or of any of the conditions or restrictions upon or subject to which the licence has been granted to him under this act (or of any of the conditions or restrictions imposed by an order of exemption made under section 10), or in the event of his conviction of an offence under section 7 of this act or section 7 of the cinematograph act, 1952, (or on receipt of recommendation from the collector under section 9d of the bombay entertainments duty act, 1923,) (the licensing authority may by order revoke the licence or suspend it for such period as it may think fit) ..... it is the fact that the order under section 8 of the act, has been passed on 18-4-1990 and petitioners were immediately directed to close down the theatre from the date of the order, though there is a specific provision under section 8 of the act, itself to that effect that if any order has been passed under section 8 of the act, the same should not take effect unless and until the period of appeal has been expired ..... the learned counsel for the petitioners, submits that though as per provisions of section 8 of the act, the order of suspension shall not take effect until period of appeal prescribed ..... 'thus, the provisions of section 8 of the act read with rule 132 of maharashtra cinemas (regulation) rules, 1966 clearly show that the effect of the order of the district magistrate/collector should not have been given before ..... rule 132 of the maharashtra cinemas (regulation) rules, 1966, ..... the state of maharashtra is hereby quashed .....
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