PAN INDIA PARYATAN LTD Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) By this common Judgment, we are disposing of Writ Petition No. 111 of 1996 and Writ Petition No. 2009 of 1998, which involves interpretation of certain provisions of Bombay Entertainment duty Act, 1923 (hereinafter referred to as "the Act") pertaining to amusement park.

(2.) The undisputed facts are as follows :-The petitioners own and run an amusement park within limits of Greater bombay, which opened to public for admission on 25th December, 1989. The petitioners charge a lumpsum amount for admission and entertainment to the amusement park, and are required to pay entertainment duty for admission to the park.

(3.) The petitioners, by a letter dated 4th October, 1994 sought confirmation that entertainment tax to be levied at that time would be 3. 75% of value of consolidated ticket. By a reply dated 12th October, 1994, respondent No. 2 confirmed the same. However, by a Communication dated 7th January, 1995 by respondent No. 3 in view of clarification received from Revenue and Forest department of respondent No. 1 vide letter No. ENT/3894/cr-227/7-1 dated 19th December, 1994, informed petitioners that they would be required to pay duty at the rate of 7. 5% and not 3. 75%, and called upon the petitioners to pay the same within seven days. Petitioners preferred Writ Petition No. 37 of 1995 challenging legality and validity of communication dated 7th January, 1995. By an order of this Court, petitioners were permitted to withdraw the Petition with a liberty to file a fresh Petition. The petitioners made a representation to respondents. The latter reiterated their stand. Petitioners have paid duty under protest and continue to do so. The respondents seek to recover entertainment duty at the rate of 7. 5% in respect of entry to park for the period of 16th September, 1994 to 24th December, 1994 and at the rate of 15% from 25th December, 1994, from the petitioners.