SPORTS CLUB OF GUJARAT Vs. STATE OF GUJARAT

JUDGEMENT

(1.) The petitioner the Sports Club of Gujarat Ltd. has challenged the action of the respondent-State Government in levying entertainment tax in respect of film shows held by the petitioner for its members their family members and guests.

(2.) The relevant provisions are contained in the Bombay Entertainments Duty and Advertisements Tax Act 1983 During the pendency of the petition this Act of 1923 has been replaced by the Gujarat Entertainments Tax Act 1977 and the provisions whereof are pari materia). The relevant provisions are contained in sec. 2(a) which defines entertainment to include any exhibition performance amusement game or sport to which persons are admitted for ment and sub sec. (b) which defines payment for admission as including: (i) any payment made by a person who having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof for admission to which a payment involving duty or more duty 16 is required; (ii) any payment for seats or other accommodation in a place entertainment; (iii) any payment for a programme of synopsis of an entertainment (iii-a) any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing of the entertainment which without the aid of such instrument or contrivance such person would not get and (iv) any payment for any purpose whatsoever connected with an entertain ment which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment 14 any for admission to the entertainment. Sec. 3 deals with duty on payments for admission to entertainments. Sec. 3(1) provides that there shall be levied and paid to the State Government on all payments for admission to any entertainment a duty (hereinafter referred to as entertainments duty) at the following rate.... Sub-sec. (2) of sec. 3 reads as under:

(3.) The petitioner club started the activity of exhibiting films once a week (except during monsoon) the admission for which is restricted to the members their wives and unmarried daughters above the age of 17 years and guests of the members. The club asked for permission for the use of 35 mm film projector and the same was granted from time to time.