How have taxes on entertainments and amusements changed over time according to the Constitution?
According to the Constitution, taxes on entertainments and amusements were initially subject to a Panchayat or a Municipality or a Regional Council or a District Council. However, with the Constitution (One Hundred and First Amendment) Act, 2016, this entry was omitted from the concurrent list. This suggests that taxes on entertainments and amusements may have changed in terms of who has jurisdiction over them after the amendment.