STATE OF WEST BENGAL Vs. RASH BEHARI SARKAR

JUDGEMENT

(1.) Whether the notification issued on 31/03/1984 by the government of West Bengal, in exercise of power conferred under section 8 of the Bengal Amusements Tax Act, 1922 (Bengal Act V of 1922 (hereinafter referred to as the Act) as amended in 1981, exempting any performance organised by a bona fide group theatre, amateur theatre or amateur jatra, formed exclusively for purposes of cultural activities and not for monetary gains, by engaging artistes who are not paid any regular or contractual fees from payment of entertainment tax was beyond the power to grant exemption for social, educational and scientific purpose, thus violative of Article 14 of the Constitution is the question which arises for consideration in this appeal filed by the State of West Bengal against the judgment and order of a division bench of the Calcutta High court.

(2.) Section 8 of the Act prior to its amendment read as under:

(3.) On a writ petition filed by one of the professional theatres assailing exemption granted to those groups who were engaged in cultural activities, only without monetary gains, the High court held that the classification made on basis of engagement of a paid artistes was not reasonable as it did not serve the legislative objective sought to be achieved by Section 8 of the Act and consequently it was ultra vires. It was held that Section 8 empowered the government to grant exemption to any entertainment or class of entertainment if it was for social or educational or scientific purpose and since dramatic performance given by a professional group on public stages could not be said to be devoid of any social values, the classification made by the government between the amateur and professional group was arbitrary. The High court found that dramatic performance for social, educational or scientific purposes form a class by themselves and, therefore, any further classification on profit motive and engagement of artistes on contractual or regular basis was not permissible in law.