The State of Karnataka has imposed 30% entertainment tax on cinema theatres in Metropolitan cities, 20% tax in other cities and 10% tax in rural areas by an Act. The constitutional validity of the Act is challenged. Discuss.
The words “within the territory of India” used in Art. 14 do not mean that there must be a uniform law throughout the country. a law may be applicable to one State and not to another. A State may be divided into several geographical regions and a law may be applicable to one and not to other depending on particular circumstances.
Thus, in Krishna Singh v. State of Rajasthan, AIR 1955 SC 795, the validity of Marwar portion of the State of Rajasthan and not to the whole of the State. The Supreme Court held the law not to be violative of Article 14. It said that the particular conditions of Marwar potion of the State required a special law to be applied there.
In E.I. Tobacco Co. v. State of A.P., AIR 1962 SC 1733, a higher tax on cinema-house containing large seating accommodation and situated in fashionable and busy localities where the number of visitors are more numerous, than the tax imposed on smaller cinema-house containing less accommodation and situated in alocality where visitors are poor and less numerous, was held not to be violative of the equal protection clause of Article 14.