Bombay Entertainment Duty Act, 1923

The State of Maharashtra appealed a High Court order that quashed demand notices issued to Swanstone Multiplex Cinema Ltd. for entertainment duty collected during a period of statutory exemption. The multiplex had collected the full 45% duty from patrons even though the Act provided a three‑year full exemption and a tw…

The appellants operated a video cinema using an ENTEL video projector system that displayed pre‑recorded movies from VCR/VCP on a large separate screen. They obtained licences under the Maharashtra Cinemas (Regulation) Rules, 1966 (as amended) but a touring cinema licence‑holder challenged the validity of those licence…

The State of Maharashtra introduced a subsidy scheme for multiplex theatre complexes by amending the Bombay Entertainment Duty Act, 1923, granting a three‑year exemption from entertainment duty followed by a two‑year partial remission. The Commissioner of Income Tax assessed the subsidy received by Mis. Chaphalkar Brot…