PVR INOX Limited and Anr vs State of Maharashtra Advocate - GP OS,GOVERNMENT PLEADER ORIGINAL SIDE,GOVERNMENT PLEADER ORIGINAL SIDE — WP/2180/2026

Case under Bombay Entertainment Duty Act 1923 Section 4B. Next hearing: 19th June 2026.

CNR: HCBM020132852026

Next Hearing

19th June 2026

e-Filing Number

15-04-2026

Filing Number

WP/13285/2026

Filing Date

16-04-2026

Registration No

WP/2180/2026

Registration Date

04-05-2026

Bench Type

Division

Category

LAND LAWS AND AGRICULTURAL TENANCIES ( 21 )

Sub-Category

POSESSION ON ANY OTHER GROUND ( 7 )

Judicial Branch

Original

Acts & Sections

Bombay Entertainment Duty Act 1923 Section 4B
Mah. Land Revenue Code, 1966

Petitioner(s)

PVR INOX Limited and Anr

Adv. Agama Law Associates, ,GP OS

Atul Vivekanand Bhandarkar

Adv. Agama Law Associates,GOVERNMENT PLEADER ORIGINAL SIDE GP OS

Respondent(s)

State of Maharashtra Advocate - GP OS,GOVERNMENT PLEADER ORIGINAL SIDE,GOVERNMENT PLEADER ORIGINAL SIDE

Collector, Entertainment Tax

Adv. GP OS

Deputy Collector, Entertainment Tax

Adv. GP OS

Tabsildar, Office of Collector

Adv. GP OS

Hearing History

19-06-2026

FOR CIRCULATION

Orders

17-04-2026
HON'BLE THE CHIEF JUSTICE,HON'BLE SHRI JUSTICE SHYAM C. CHANDAK

Case Summary: WP/13285/2026 PVR-INOX Limited challenged entertainment tax demand notices issued by Maharashtra authorities. The Bombay High Court stayed the operation of the impugned demand notices and issued notice returnable on 19th June 2026. The court directed the tax authorities to consider Section 4B of the Maharashtra Entertainments Duty Act and a prior court order from August 2025 before raising any demands, emphasizing that procedural fairness requires opportunity of hearing before issuing demand notices. This case analysis is maintained by casestatus.in based on publicly available court records.

casestatus.in Summary

Case Summary: WP/13285/2026 PVR-INOX Limited challenged entertainment tax demand notices issued by Maharashtra authorities. The Bombay High Court stayed the operation of the impugned demand notices and issued notice returnable on 19th June 2026. The court directed the tax authorities to consider Section 4B of the Maharashtra Entertainments Duty Act and a prior court order from August 2025 before raising any demands, emphasizing that procedural fairness requires opportunity of hearing before issuing demand notices. This case analysis is maintained by casestatus.in based on publicly available court records.

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