Supreme Court of India

State of U.P. and Anr. v. Kamla Palace

Neutral citation
Reported as [1999] SUPP. 5 S.C.R. 452
Bench S.P. Bharucha, R.C. Lahoti and N. Santosh Hegde JJ.
Decided 17 December 1999

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

2 Supreme Court benches have cited this judgment.

What the Court ordered

For the foregoing reasons we are of the opinion that the Division Bench was not right in passing the order dated 10. 7 .1995 striking down the amendment impugned before it.

Judgment, page 10

From the headnote

Uttar Pradesh Entertainment and Betting Tax Act, 1979/Constitution of India, 1950-Section 3A!Article 14-Levy of entertainment tax on payment for admission to entertainment including cinema-Grant-in-aid scheme extended to cinema houses also by a government Order subject to a ceiling on the maximum admission fee-Act amended in 1989, introduced realisation of extra charge on account of air-cooling/conditioning-The Actfurther amended twice-Provided for realisation of extra charge by cinema owners for maintenance a/so-Proviso to Section 3A excluded cinema houses receiving grant-in-aid from

Where later benches applied it

Of those, 2 relied on

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