Cinema Ticket Cess Under Section 3C Valid for Cultural Welfare Fund: Rs. 3 Cap Per Admission Upheld

HC upheld constitutional validity of Section 3C of Kerala Local Authorities Entertainments Tax Act, 1961, which imposed cess on cinema tickets exceeding Rs. 25/- to fund Kerala Cultural Activists' Welfare Fund. The cess, capped at Rs. 3/- per admission, was deemed a special tax under Entry 62 of List II, Schedule VII of Constitution. Court established correlation between entertainment levy and cultural welfare, rejecting appellants' contention that only tax, not cess, could be levied under Entry 62. Challenge under Articles 14 and 19 failed as levy affected viewers, not theater owners. HC found legislative competence valid and dismissed appeal, affirming cess served legitimate purpose of cultural activists' welfare. .....

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