State Of Maharshtra vs Pan India Paryatan Limited

The Supreme Court upheld the interpretation of Sections 3(1)(b), 3(2), and subsections 5(a) and (b) of the Bombay Entertainments Duty Act, 1923, regarding the rates of entertainment duty applicable to amusement parks. The Court confirmed that the duty for the first three years is nil, followed by 3.75% for the fourth and fifth years, and 7.5% thereafter. The Court ruled in favor of the writ petitioners, allowing their challenge against the higher duty demand and affirming the lower rates as valid.