Entertainment tax on museum admission fees upheld where paid access to exhibits fell within an inclusive statutory definition.

Admission fees for entry to a museum were treated as "entertainment" under the Rajasthan Entertainments Tax Act, 1956 because the Act used an inclusive definition covering exhibition, show, amusement and similar paid admissions. The museum displayed historical and artistic articles to the public on payment of entrance fees, and that display was capable of giving amusement or gratification to visitors, bringing it within the taxable concept. The constitutional entries on entertainments were considered wide enough to support such taxation, and the assessing authority was not controlled by administrative departmental instructions issued by the Commissioner. As a result, entertainment tax on the admission fees was upheld.

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Issues: Whether admission fees charged for entry to a museum fell within the definition of "entertainment" under the Rajasthan Entertainments Tax Act, 1956 and were therefore liable to entertainment tax.

Analysis: The definition of "entertainment" in the Act was inclusive and extended to exhibition, show, performance, amusement, game or sport to which persons were admitted for payment. The museum displayed valuable articles of historical and artistic interest to the public on payment of entrance fees, and the exhibit was capable of affording amusement or gratification to visitors. The constitutional entries on entertainments were held to be wide enough to support such taxation, and the assessing authority was not bound by departmental instructions issued administratively by the Commissioner.

Conclusion: The museum was held to fall within the statutory meaning of "entertainment", and the levy of entertainment tax on admission fees was upheld against the petitioner.

Ratio Decidendi: Where a statute gives an inclusive definition of "entertainment" covering exhibition or show, paid admission to a museum displaying articles of public interest may be taxed if the display affords amusement or gratification to visitors.

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