PARKS PAKISTAN (PVT.) LTD. versus DIRECTOR, EXCISE AND TAXATION
Section 2 (d) (f) of the West Pakistan Entertainment Duty Act 1958 objected to the imposition of entertainment duty on the chair lift, objecting that the chair lift is not fun. In order to pay the chairlift to the public, he was also responsible for the leisure duty. Any entertainment / entertainment that was organized, open to the public and paid to the public, would fall in appreciation of the entertainment and Recreation will exclude the discharge of recreational duty through a duty agreement, with no exclusion as the provisions of the Act will not be revoked.
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