Bombay High Court Upholds Levy Of Entertainment Duty On Convenience Fees
The Bombay High Court upheld the constitutional validity of a 2014 amendment to the Maharashtra Entertainments Duty Act, 1923which empowers the State to levy entertainment duty on “convenience fees” exceeding ₹10 charged by cinema owners or online ticketing platforms for facilitating the online purchase of movie tickets. The Division Bench of Justice M.S. Sonak and…