Law:

Section: 8

Law: Constitution of Pakistan, 1973

Section: 199

[Entertainment Duty Act (X of 1958)].......S 8(2)---Constitution of Pakistan (1973), Art.199---Constitutional petition---Exemption from entertainment duty---Scope---Contention by petitioner was that concession in entertainment duty given to certain theatres was not available to the petitioner who was similarly placed---Validity---Such concession could not be granted or disallowed on the basis of the whims fancies and dislikes of Government functionaries---High Court directed the Excise and Taxation Department to ensure the formulation and implementation of a uniform and transparent policy for grant of concessions or exemptions from entertainment duty under S.8(2) of Entertainment Duty Act, 1958 and such policy should be equally and uniformly applicable to all theatres which were similarly placed---Application of the petitioner pending before the Authority was also ordered to be so decided. ORDER Learned counsel has argued that there is no justification for the discriminatory treatment being meted to the petitioner who is being charged Entertainment Duty at the rate of 50 % of the admission rate. He has, in particular, referred to the Government Notification, dated 16- 1991 whereby shows, dramas and stage plays held in the premises of Tam eel at 9-Ferozepur Road, Lahore, as well as other such shows etc., in the Province under the auspices of Tamaseel Management, have been allowed at the reduced Fntertainment Duty rate of 20% of the admission charges. Learned counsel has further argued that even other premises such as Rabeeyan Theatre tit Lahore, have been allowed the same concession in Entertainment Duty while the petitioner, who is similarly placed, is being required to pay the full amount of such Duty. 2. The application of the petitioner seeking…

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