Entertainment tax exemption for duty-bound entrants applies only to persons performing duties inside the venue, not outside publicity workers.

Section 4(1) of the U.P. Entertainment and Betting Tax Act, 1937 exempts only persons admitted inside the place of entertainment to perform a duty connected with the entertainment. The exemption does not cover persons whose work is performed outside the cinema and who, once inside, are merely spectators. Free or concessional admission is treated under Section 3(2) as taxable in the same manner as full-paid admission. On this footing, publicity workers and handbill distributors admitted without tickets were treated as liable to entertainment tax and penalty.

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Issues: Whether persons engaged outside a cinema house for publicity and distribution of handbills could be treated as persons having some duty to perform in connection with the entertainment so as to fall within the exemption under Section 4(1) of the U.P. Entertainment and Betting Tax Act, 1937, and whether their admission without tickets attracted liability to entertainment tax and penalty.

Analysis: Section 4(1) requires that, to escape the general rule of ticketed admission, a person must have some duty to perform in connection with the entertainment at the place where the entertainment is being held. The exemption was held to apply to persons who are admitted inside the place of entertainment for the purpose of performing such duty, not to persons whose duties are performed outside the place and who, once admitted inside, are merely spectators. Persons admitted free of charge or on concession are treated by Section 3(2) as liable to the same entertainment tax as if admitted on full payment. Since the band-men and board-boys had no duty to perform inside the cinema hall, they were not within the exemption and their free admission attracted tax liability.

Conclusion: The reference was not accepted and the conviction and sentence were upheld; the exemption under Section 4(1) did not apply to the persons in question.

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