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IN THE HIGH COURT OF JUDICATURE AT BOMBAY
M.S.SONAK, JITENDRA JAIN
PVR Limited – Appellant
Versus
State of Maharashtra Revenue and Forests Department – Respondent
| Table of Content |
|---|
| 1. common judgment for related petitions (Para 1 , 2) |
| 2. examination of challenged g.o.s (Para 3 , 4 , 5 , 6 , 7) |
| 3. petitioner's arguments regarding business rights (Para 9 , 10 , 11 , 14) |
| 4. appellant's arguments on constitutional violations. (Para 13) |
| 5. analysis of ed act's provisions (Para 15 , 20 , 21 , 27 , 28) |
| 6. court's assessment of g.o.s constitutionality (Para 25 , 29 , 30) |
| 7. violation of article 19(1)(g) (Para 46 , 55 , 63) |
| 8. final ruling and order (Para 69 , 70) |
JUDGMENT :
Jitendra Jain, J.
1. By consent of the learned counsel for the parties, Writ Petition No.497 of 2014, is taken as the lead petition. The learned counsel also agree that a common judgment could dispose of these petitions, since the legal issue involved in all three writ petitions is the same.
2. Rule and Interim relief was granted on 9 July 2014, staying the operation and implementation of paragraph 3(d) of the Government Order (G.O.) dated 4 April 2013 and clause (a) of the Government Order (G.O.) dated 18 March 2014 issued by the Revenue and Forest Department, Government of Maharashtra, which prohibited the collection of service charges/convenience fees on booking of computerized cinema tick
The prohibition on convenience fees for online tickets by government orders violates Article 19(1)(g) of the Constitution, lacking statutory authority under the Maharashtra Entertainment Duty Act.
(1) Director, Secondary Education has no authority to issue direction in respect of fee structure in respect of private unaided schools.(2) It is for school Management to reschedule payment of school....
The charge for admission must be uniformly and mandatorily applicable to all attendees to constitute 'payment for admission' under the relevant legal provisions.
The court upheld the constitutionality of the cess levied on cinema tickets, affirming the State's legislative competence under Entry 62 of List II, Schedule VII of the Constitution, linking it to th....
(1) Right recognized in Article 19(1)(g) is not an unfettered right and State may impose reasonable restrictions on exercise of that right, in terms of Article 19(6) – Trade and business of operating....
Unaided recognized schools - Prohibition for not collecting part of annual charges not justified – School dependent only on fees collected to cover their salary, establishment and all other expenditu....
Private unaided schools hold the autonomy to set fee structures; regulatory actions must stem from clear evidence of profiteering, not general circumstances like a pandemic.
State legislative competence prevails over Union taxation on amusement activities per Entries 62 and 97 of List I and II of the Constitution; imposition of service tax deemed unconstitutional.
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