STATE Vs. KAILASH CHANDRA

JUDGEMENT

(1.) This is a reference, under Section 438, Criminal P. C., by the Additional Sessions Judge of Etawah. The facts and circumstances leading to the reference are these :

(2.) Sri Kailash Chandra, Sri Swami Dayal and Sri Surendra Narain, the proprietors of the Prabhat Talkies, Etawah, were prosecuted under Section 5 read with Section 4, U. P. Entertainment and Betting Tax Act (NO. vIII [8] of 1937) for having admitted thirteen persons, who were liable to pay entertainment tax, to their cinema-house--a place of entertainment--without payment of the tax leviable under Section 3 of the Act.

(3.) According to the prosecution story, on 7-2-1950, the Entertainment Tax Inspector entered the cinema-house for the purpose of checking and he found in the Inter Glass thirteen persons sitting without ticket. These persons were liable to pay the entertainment tax under Section 3 (2) of the Act but they had been admitted without payment; of the same. The proprietors of the cinema house were, therefore, held liable to pay the penalty prescribed under Section 5 (3) of the Act.