MESSRS PARKS PAKISTAN (PVT.) LTD. versus DIRECTOR-GENERAL EXCISE AND TAXATION, LAHORE
Sections 2 (d), 3 and 3A Constitution of Pakistan (1973), Article 185 Appellant who operated the chairlift system was receiving fees from the riders on the lift, the entertainment duty on the chairlift system was admitted, admission fee. The leisure duty was imposed on the chair lift. The appellant challenged that the ride in the chair lift is not fun and could not be levied on recreational duty and that the ride in the chair lift by the payee would be "entertainment" which is the West Pakistan Entertainment Duty Act, 1958. The clause (d) of section 2 of the Act was one of the types of amusements although the word "entertainment" was not defined in the West Pakistan Entertainment Duty Act 1958, but those who were going for a ride in the chair lift, To facilitate the comfort, pleasure or excitement provided by the appellant in the chair lift in the fee payment, this is a fun The people who benefited from this facility were, in the circumstances, correctly concluded that the appellant was obliged to pay recreational duty under section 3 of the West Pakistan Entertainment Duty Act 1958, notwithstanding the above. Notwithstanding the repeal of section 3A of the Act.
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