ALANKAR THEATRE Vs. ENTERTAINMENT TAX OFFICER WARANGAL

JUDGEMENT

(1.) Taxes on cinema entertainment in the State of Andhra Pradesh are levied and governed by the Andhra Pradesh Entertainments Tax Act, 1939 (hereinafter referred to as "the Act"). The Act was made by the Madras Legislature in 1939, simultaneously repealing the Madras Local Authorities Entertainments Tax Act, 1926. The object of the Act is to levy taxes on amusements and other Entertainments, and to provide for the payment of compensation of the local authorities. The preamble to Act, as it now stands, reads as follows : "An Act to impose taxes on entertainments in the State of Andhra Pradesh. Whereas it is expedient to provide for the levy by the State Government of taxes on amusements and other entertainments, to repeal the Madras Local Authorities Entertainments Tax Act, 1926 (Madras Act V of 1927) and to provide for the payment of compensation to local authorities now levying a tax under the Act aforesaid, it is hereby enacted as follows :-" The Act which was in force in the Andhra area of this State was extended to Telangana area, by the Madras Entertainments Tax (Andhra Pradesh Extension and Amendment) Act, 1958. It is necessary to notice certain relevant provisions of the Act.

(2.) Section 3 is the interpretation clause containing certain definitions. The expression "admission" is defined by clause (1) in the following words : "admission includes admission as a spectator or as one of an audience to an entertainment." Clause (4) defines the expression "entertainment". According to it, "entertainment mean cinematograph exhibition to which persons are admitted on payment".

(3.) The expression "payment for admission" is defined by clause (7) in the following words :