2008 (12) TMI 685

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.... petitioner No. 1 is a public charitable trust which runs the Bombay Hospital and Medical Research Centre without any motive of earning profit. A cable operator in the area is said to have offered its basic service of 32 channels free of charge as a special case for one year, to be renewed subsequently. In pursuance thereof, the petitioners have installed about 150 television sets with cable connection in some rooms and in common waiting areas where relatives/friends of patients wait in the hospital. According to the petitioners, the hospital does not charge any special fee from the patients in respect of the television sets installed by it. It, however, appears from the information booklet of the hospital that the rooms are classified i....

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....tor" as defined by the Act and, in any case, not liable since it does not collect any contribution or admission fee from any of its patients or visitors viewing the cable T.V., which is a condition for the activity being classified as entertainment. The Act defines "entertainment" as follows: "2(a). 'entertainment' includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment, or, in the case of television exhibition with the aid of any type of antenna with a cable network attached to it or cable television or Direct-to-Home (DTH) Broadcasting Service, for which persons are required to make payment by way of contribution or subscription or installation and connection charges or any other....

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....or subscription specially for being permitted to view the television exhibition. It contemplates payment of "any other charges collected in any manner whatsoever". In the present case, though the hospital may not be charging its patients or visitors any amounts specially for viewing the television sets, it can hardly be said that the patients do not pay for the facility as a part of the room charges. Barring 10 per cent of the treatment which is given free of charges to poor and needy patients under section 41AA of the Bombay Public Trusts Act and to certain outpatients, it is clear that services in the hospital are not rendered free of charge. Undisputably, the patients who are admitted in the hospital and are provided rooms have to pay fo....