BALLARPUR PAPER INDUSTRIES Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) The petitioner has challenged an order passed by Additional District Magistrate, Chandrapur dated 14.09.1993 under Section 3(4) and 3 (a) (a) of the Bombay Entertainments Duty Act, 1923 (for short the 'Act') by which the petitioner is directed to pay entertainment tax and surcharge at the rate of 25% and 10 % on the total cost of Rs. 25,00,000/- incurred/spent for Dish Antenna, Cable Television pursuance to an amendment to the Bombay Entertainments Duty Act, 1923 dated 25.12.1992 vide Ordinance No. XII of 1992, the Bombay Entertainments Duty (Amendment) Ordinance, 1992 and also challenged the constitutional validity of the Amended Act.

(2.) By order dated 06.12.1993, this Court admitted the writ petition and granted an interim relief in terms of prayer clause (C), thereby has stayed the effect and operation of the impugned order and further recovery of the entertainment duty as per the impugned order.

(3.) The petitioner is a registered Company, who is running a large scale paper unit at Ballarpur, district Chandrapur and is having large number of employees. A residential colony at Ballarpur, district Chandrapur has been established wherein accommodation is provided to its selective employees. It is residential colony established by the petitioner.