Strict construction of taxing provisions excludes water park costume rent from "payment for admission" for entertainment tax.

Rent charged for costumes at a water park was not "payment for admission" under section 2(l)(iii) of the Uttar Pradesh Entertainment and Betting Tax Act, 1979, because it was not an instrument or contrivance enabling normal or better enjoyment of the entertainment. The court found no material showing that the costumes enhanced enjoyment or were necessary to use the water park, and held that a taxing entry must be strictly construed and cannot be extended by implication. The entertainment tax demand and penalty were therefore without authority of law, and the assessment, appellate order, and recall rejection were set aside.

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Issues: Whether rent charged for costumes at a water park falls within the expression "payment for admission" under section 2(l)(iii) of the Uttar Pradesh Entertainment and Betting Tax Act, 1979, so as to sustain the entertainment tax demand and penalty.

Analysis: The expression "payment for admission" under section 2(l)(iii) covers payment for the loan or use of an instrument or contrivance that enables a person to obtain a normal or better view, hearing, or enjoyment of the entertainment, without which such enjoyment would not be possible. The costume rental at the water park was held not to be an instrument or contrivance within that provision. There was no material to show that the costume enhanced enjoyment of the entertainment or that the water park could not be enjoyed without it. Since taxing provisions must be strictly construed, a levy cannot be sustained by implication or intendment.

Conclusion: The costume rent did not form part of "payment for admission" and the tax demand and penalty were without authority of law; the issue was decided in favour of the assessee.

Final Conclusion: The impugned assessment, appellate order, and recall rejection were set aside and the writ petition was allowed.

Ratio Decidendi: A taxing entry must expressly cover the subject sought to be taxed, and a payment is not taxable as "payment for admission" unless it squarely answers the statutory description of an instrument or contrivance enabling enjoyment of the entertainment.

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