Entertainment Tax Cannot Be Levied On Unsold Concert Tickets: Kerala High Court

In a significant ruling, the High Court of Kerala has directed Maradu Municipality to refund entertainment tax paid on unsold tickets for a music concert, emphasizing the provisions of the Kerala Local Authorities Entertainment Tax Act, 1961. The case, titled JTPAC v. Maradu Municipality, revolved around a dispute over the refund of taxes paid in advance for unsold tickets. Background: JTPAC, represented by Xavier Gregory, organized a music concert at…