In Brief
The State of Maharashtra challenged a High Court order that had favored Pan India Paryatan Limited (an amusement park operator) by allowing a 50% rebate on entertainment duty under the Bombay Entertainments Duty Act, 1923. The Supreme Court reversed the High Court's decision, holding that the 50% rebate applies only to four specific categories of persons—including registered societies, season-ticket holders, temple dances, and other enumerated entities—not to amusement parks generally. The respondent failed to demonstrate eligibility under any statutory category and therefore must pay full entertainment duty. The appeals were allowed."
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