Bihar Entertainment Tax Act, 1948 cannot survive after 101st Amendment: HC

DEN Networks Limited Vs State of Bihar (Patna High Court) HC held that We have to reiterate that the inconsistent provisions in the Bihar State legislations which were sought to be continued for one year or till the amendment or repeal by the respective State Legislatures, by virtue of Section 19 of the 101st Amendment, was only those laws relating to tax on goods or services or on both, and not any other tax levied properly by a legislature, for which the power was sourced to the Constitution as it existed prior to the 101st Amendment, which power stood denuded after such amendment. Entertain...