Kerala HC Upholds Cess on Cinema Tickets Under Section 3C of Entertainment Tax Act

Kerala Film Exhibitors Federation Vs State of Kerala (Kerala High Court)

Kerala High Court held that levy of cess on the cinema tickets under section 3C of the Kerala Local Authorities Entertainment Tax Act is constitutionally valid. Accordingly, the appeal is dismissed.

Facts- Petitioners questioned the constitutional validity of Section 3C of the Kerala Local Authorities Entertainments Tax Act. The learned Single Judge dismissed the writ petition. Challenging the judgment, the Appellants have filed this appeal u/s. 5 of the Kerala High Court Act, 1958. App

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