Amusement park ticket charges do not qualify as admission to a series of entertainments for concessional duty treatment.

An amusement park charging a lump sum ticket for entry and rides did not fall within the concessional categories in section 3(2) of the Bombay Entertainments Duty Act, 1923. A single ticket for access to rides and games was not admission to a series of entertainments, and section 3(5)(a) did not extend that concession beyond the statute's express limits. The levy therefore had to be computed under section 3(1)(b) read with section 3(5)(a), and the higher duty rate could not be reduced on the footing claimed by the park.

---

---

Issues: Whether an amusement park charging a lump sum ticket for entry and rides could claim the concessional rate under section 3(2) of the Bombay Entertainments Duty Act, 1923 for computing duty under section 3(5)(a), and whether the duty for the fourth and fifth years was therefore 3.75% instead of 7.5%.

Analysis: The statutory scheme distinguishes amusement parks from the limited categories covered by section 3(2), namely lump sum subscription to a society, season tickets, admission to a series of entertainments, or entertainment during a certain period of time. A single entry ticket for access to rides and games in one amusement park is not a ticket for a series of entertainments within that provision. Section 3(5)(a) operates with overriding effect and grants the concession only by reference to the applicable duty under section 3(1)(b) or, where actually applicable, section 3(2). Since the amusement park did not fall within section 3(2), it could not claim an additional rebate on that basis.

Conclusion: The amusement park was not entitled to apply section 3(2) and the duty for the relevant period was not 3.75% on that footing; the levy had to be determined under section 3(1)(b) read with section 3(5)(a).

Final Conclusion: The interpretation adopted by the High Court was rejected and the concessional treatment claimed by the amusement park was denied, leaving the higher duty liability applicable under the Act.

Ratio Decidendi: A general amusement park ticket does not amount to admission to a series of entertainments under section 3(2); a concessional levy can be claimed only if the assessee falls within one of the specific statutory categories, and the non-obstante provision in section 3(5)(a) does not extend that concession beyond the statute's express limits.

---