Parliament made a law imposing higher tax on cinema halls situated in Connaught place than the cinem...........

Constitutional Law Union - Executive, Legisture

Parliament made a law imposing higher tax on cinema halls situated in Connaught place than the cinema halls in Nand Nagar

It is a valid classification and therefore not violative of Article 14

This is not a valid classification as the object of classification is unlawful

This is not valid classification as it is based on intelligible differentia

All the above statements are incorrect

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Explanation:

It is a valid classification and therefore not violative of Article 14

Taxes on cinema entertainment in the State of Andhra Pradesh are levied and governed by the Andhra Pradesh Entertainments Tax Act, 1939 (hereinafter referred to as "the Act"). The Act was made by the Madras Legislature in 1939, simultaneously repealing the Madras Local Authorities Entertainments Tax Act, 1926. The object of the Act is to levy taxes on amusements and other entertainments, and to provide for the payment of compensation of the local authorities. The preamble to Act, as it now stands, reads as follows :

"An Act to impose taxes on entertainments in the State of Andhra Pradesh.