1952 (2) TMI 14

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....ively of the Novelty Talkies, Saharanpur, were convicted of an offence under Section 5, sub-section (3), of the Entertainment and Betting Tax Act (Act No. VIII of 1937) as amended by the U.P. Entertainment and Betting Tax (Amendment) (1) A.I.R. 1951 S.C. 318. Act (No. XXXI of 1948), for having admitted to the Novelty Talkies, a place of entertainment, three persons without payment of the tax levia....

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....liable in respect of every such contravention to a fine not exceeding Rs. 500." Mr. Bhatt, Assistant Commissioner, Entertainment and Betting Tax, U.P., paid a surprise visit to this Talkies on the evening of the 21st of February, 1949, prior to the actual commencement of the film advertised for show that evening but during the exhibition of advertisement slides and found three persons without tick....

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....and was not prompt in issuing the necessary passes. The persons concerned were not prosecuted, a circumstance indicating that possibly it was presumed by the prosecution that they had committed no offence under Section 5, sub-section (2), of the Act which makes it criminal on the part of a person liable to pay tax to enter or obtain admission without payment of the tax. In these circumstances ther....

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.... No payment is usually demanded or charged for one's having a look at an exhibition of entertainment slides. Charges are made for the main show advertised to be shown. The checking took place in this case during the show of the advertisement slides and therefore it was premature for the purpose of checking whether the persons had been admitted to the entertainment without the payment of the necess....