Grand Cinema, Mansa vs Entertainment Tax Officer, Bhatinda ... on 21 February, 1968
14. Exactly a similar question came up before a Division Bench of tha Punjab and Haryana High Court in Grand Cinema, Mansa v. Entertainment Tax Officer, Bhatinda, AIR 1969 Punj 98. In that case Sections 14-A and 15 of Punjab Entertainments Duty Act (16 of 1955), which were analogous to the provisions of Sections 10 (3) and 10 (4) of the Act, were _ challenged by the proprietors of the cinemas and the Court was of opinion that Section 14-A was ultra vires the Article 14 of the Constitution.