PANCHAYAT OFFICER THODUPUZHA Vs. JOSEPH KURIAKOSE

JUDGEMENT

(1.) The 24 accused persons in this case were prosecuted by the Panchayat Officer, Thodupuzha, for offences punishable under S.10 of the Travancore - Cochin Local Authorities Entertainments Tax Act, VI of 1951 and S.85 and 110 of the Travancore - Cochin Panchayat Act, 11 of 1950, the case against them being that a club called the Janatha Arts Club, Thodupuzha, conducted a drama on 5-9-1957 within the limits of the Panchayat admitting persons thereto for payment without complying with the requirements of S.5 of Act VI of 1951, and in disregard of a notice issued by the Panchayat Officer prohibiting the conduct of the drama because the entertainment tax due had not been paid. They have been acquitted of the charges and the complainant has appealed against the acquittal by leave granted under S.417(3) of the Criminal Procedure Code.

(2.) It may seem surprising, but it is nevertheless true, that the prosecution completely lost sight of the elementary requirement of proving the accuseds connection with the alleged offences. There is nothing whatsoever to show that the accused persons were in any way responsible for the conduct of the drama, and it follows that it has not been shown that they are the proprietors of the entertainment so as to make them liable under S.10 of the Act. It seems to be to have been taken for granted by the learned Magistrate that the accused persons were members of the executive committee and of anniversary celebration committee of club, and were in that capacity responsible for staging the drama, but learned counsel for the appellant has not been able to bring to my notice any evidence to that effect.

(3.) I also think the learned Magistrate was right in holding that this particular entertainment was exempt from payment of tax under S.7 of Act VI of 1951 though, to my mind, the exemption falls under clause (b) of Sub-s.(1) of that section and not under clause (c) as held by the learned Magistrate. Admittedly the Janatha Arts Club is an institution not conducted or established for profit and I am prepared to assume unless there is evidence to the contrary that a drama, whatever might be its literary merit, is an entertainment provided for purposes which are at least partly cultural. What is done with the collections made for admission has no bearing on the question whether the purpose of providing the entertainment is educational, cultural or scientific within the meaning of the section. It would therefore appear that no tax was leviable for this particular entertainment and, that being so, there can be no question of any breach of S.5 of the Act so as to make an offence under S.10.