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REX THEATRE versus SECRETARY TO GOVERNMENT OF PUNJAB, EXCISE DEPARTMENT, LAHORE


The West Pakistan Entertainment Duty Act 1958 Section 8 (2) Constitution of Pakistan (1973), Article 199 Constitutional Request for Exemption from Recreation Duty, was the argument that applicants exempting recreation duty from some theaters were not even privileged. Which were similarly legitimate. Such concessions cannot be made or justified on the basis of the wishes and dislikes of government officials. The High Court directed the Department of Excise and Taxation to ensure the creation and enforcement of a uniform and transparent policy for exemption or exemption from leisure duties. Section 8 (2) of the Entertainment Duty Act 1958 and such policy should be applied uniformly and uniformly to all theaters which were kept in the same manner pending before the applicant's requesting authority to decide.

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