https://www.taxtmi.com/caselaws?id=127145 Liability under Section 5(3) of the Entertainment and Betting Tax Act, 1937 required proof that persons were admitted to a place of entertainment without payment of the tax leviable under Section 3, and that essential ingredient was not established where the check occurred during advertisement slides before the main film and no finding showed tax-free admission to the entertainment. The conviction could not be sustained on that basis. A gate-keeper, whose role was limited to admitting persons and who had no control over the show, did not fall within the statutory meaning of a "proprietor" or person responsible for management under Section 2(7). The text states that the conviction was set aside and the fine, if paid, was to be refunded. en-us Mon, 18 Feb 1952 00:00:00 +0530 Wed, 27 Feb 2013 12:17:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127145 Liability under Section 5(3) of the Entertainment and Betting Tax Act, 1937 required proof that persons were admitted to a place of entertainment without payment of the tax leviable under Section 3, and that essential ingredient was not established where the check occurred during advertisement slides before the main film and no finding showed tax-free admission to the entertainment. The conviction could not be sustained on that basis. A gate-keeper, whose role was limited to admitting persons and who had no control over the show, did not fall within the statutory meaning of a "proprietor" or person responsible for management under Section 2(7). The text states that the conviction was set aside and the fine, if paid, was to be refunded. Case-Laws VAT and Sales Tax Mon, 18 Feb 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127145