Imagicaaworld Entertainment Limited Vs Union of India & Ors. (Bombay High Court)
The petition was filed under Article 226 of the Constitution of India seeking various directions relating to incentives granted to the petitioner under the Tourism Policy 2006 of the State of Maharashtra. The petitioner sought several reliefs, including consideration of additional refunds linked to Central Goods and Services Tax (CGST), continuation of State Goods and Services Tax (SGST) rebates in future tourism policies, and extension of the entitlement period under specific Entitlement Certificates. During the hearing, the petitioner confined its submissions to the relief seeking extension of the entitlement period under two Entitlement Certificates issued earlier.
The petitioner is a public limited company engaged in operating a theme park named “Imagicaa” and a water park named “Aquamagica” located in Khalapur, Khopoli, Raigad. These projects were developed under Entitlement Certificates issued by the concerned authority pursuant to the Tourism Policy 2006. The company was previously known as Adlabs Entertainment Limited and was renamed Imagicaaworld Entertainment Limited with effect from 7 April 2020.
To promote tourism in Maharashtra, a Government Resolution dated 16 December 2006 provided exemption from Entertainment Tax (ET) to businesses registered under the Tourism Policy 2006. The petitioner’s theme park and water park projects were recognized as “Mega Projects” by the State Government.
