(1.) Called out from final hearing board.
(2.) Both the Petitioners have challenged the common orders/action initiated by the State of Maharashtra (the State), through their respective Departments. The following prayers are made in Writ Petition No.270/1996:
(3.) In 1958, The then Bombay Government under section 7 of the Bombay Entertainment Duty Act (the Act) made Rules known as "Bombay Entertainment Duty Rules, 1958" (the Rules). The Rules provide for grant of exemption from payment of entertainment duty by issuing Notifications. On 24/5/1959, a Government Resolution was passed providing for exemption to foreign music/orchestra from the payment of entertainment duty. On 23/10/1972, it was clarified that "A doubt has been raised whether the phrase 'originating in India' did not cover foreign amateur artists who were residing in India for reasons merely participating in dramatic performances.". The clarified that Indian dramatic performances originating in India should also include foreign amateur artist including tourist who are residing India for reasons other than participating in dramatic performances and making financial benefits for themselves and dramas performed by such foreign amateur artist should be exempted from the liability to pay entertainment duty. On 27/11/1973, further Government Resolution issued, inter alia, providing that all performances of music (classical, light and instrumental) and classical and folk dancing from western and eastern countries should be exempted from liability to pay entertainment duty. On 4/1/1974, a clarification was sought as to whether beat music should be included within the scope of the previous order where ball dancing and cabaret dancing are also involved. The Government clarified that while beat music should be included within the scope of these exemption orders, but ball dancing and cabaret dancing are not covered by these orders for the purpose of general exemption from the liability to pay entertainment duty under the Act. The Government further clarified that performances of music (classical, light and instrumental) and classical and folk dancing from western and eastern countries would be taxed if they include even one single small item of ball dancing and cabaret dancing.