Supreme Court of India

The State of Maharashtra & Ors. v. Pan India Paryatan Limited & Anr.

Neutral citation
Reported as [2020] 1 S.C.R. 652
Bench Deepak Gupta and Hemant Gupta JJ.
Decided 18 February 2020

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.

From the headnote

Bombay Entertainments Duty Act, 1923: ss. 3(1)(b), 3(2), 3(5)(a) and (b) – Duty on payments for admission to entertainm ent – Levy of entertainment duty for entry in amusement park – Respondent was running an amusement park and was re quired to pay entertainment duty – Respondent sought confirma tion that entertainment tax to be levied @ 3.75% of the value of a consolidate d ticket, however, demand of entertainment duty @7.5% and not @3.75% from the respondent – Respondent paid in protest – Writ petition challenging the provisions of the Act and seeking r efund of the duty paid – High Court

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