Levy of entertainment duty on convenience fees charged for online ticket booking constitutionally valid

FICCI-Multiplex Association of India Vs State of Maharashtra (Bombay High Court) Bombay High Court held that seventh proviso in Section 2(b) of the Maharashtra Entertainments Duty Act (MED) is constitutionally valid and entertainment duty leviable on convenience fees collected for online ticket booking. Facts- The petitioners are challenging the insertion of the seventh proviso in Section 2(b) of the Maharashtra Entertainments Duty Act (MED) by the Maharashtra Act No.XLII of 2014, which received assent of the Governor on 29 December 2014. The petitioner no.1 is an Association of Multiplex Thea...