The challenge to the impugned provisions on the basis of Article 14 is grounded on the principle that discrimination would result if unequals are treated equally are reliance is placed on the decision of this Court in K. T Moopil Nair v. The State of Kerala Anr, 1961 3 SCR 77.
The Judgment of the Court was delivered by C. AGRAWAL ,J These appeal and special leave petitions raise Common questions relating, to the companystitutional validity of Sections 4 and 5 of the Andhra Pradesh Entertainments Tax, 1939 hereinafter referred to as the Act .
1527 from the Judgment and Order dated 7.8.1984 of the Andhra Pradesh High Court in Writ petition No.
Civil Appeal No.
K. Ganguly.
M.B. Shetye, A. Subha Rao, B, Kanta Rao, V.S.N. Chari, Ms. Bharathi Reddy and Ms. Promila for the appearing parties.
CIVIL APPELLATE JURISDICTION of 1986 etc.
8173 of 1984.
