Entertainment Tax collected by Commercial Tax Officers under Bihar Entertainment Tax Act is ultravires of 101st Amendment: Patna HC [Read Order]

By Kalyani B. Nair - On May 22, 2023 11:05 am - 2 mins read
Entertainment Tax - Entertainment Tax collected - Commercial Tax Officers - Bihar Entertainment Tax Act - Entertainment Tax Act - ultravires of 101st Amendment - 101st Amendment - Amendment - Patna High Court - taxscan

The Patna High Court observed that the entertainment tax collected by Commercial Tax Officers under Bihar Entertainment Tax Act is ultravires of the 101st Constitutional Amendment. The petitioner, M/s DEN Networks Limited, is a Multi System Operator (MSO) who is mulcted with the liability to pay Entertainment Tax under the Bihar Entertainment Tax Act, 1948,…

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