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Kerala High Court Rejects Theatre Owners’ Plea Against Mandatory No Dues Certificate Requirement for Licence Renewal, Upholds Cultural Welfare Cess Collection, Cites Legislative Intent and Overriding Effect of Tax Provisions Over Licensing Laws
“Licencees are bound under the provisions of the Entertainments Tax Act to remit cess collected under Section 3C till the preceding month to seek renewal of the licence.” Court’s Decision:…