INTERNATIONAL AMUSEMENT LTD Vs. ENTERTAINMENT TAX OFFICER

JUDGEMENT

(1.) Facts:

(2.) Section 6(1) of the said Act provides for exemption under sub-clauses (a) to (d).Section 6(3) of the Act provides for a wide power to the competent authority, which may by a general or special order to exempt any entertainment from liability of entertainment tax.

(3.) The Entertainment Tax Officer, Delhi by his letter dated 12.11.1984 granted exemption to the petitioner from payment of entertainment tax, w.e.f. 14.11.1984 subject to certain conditions. These were: