TaxTMI 
TaxTMI 
2005 (8) TMI 654
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....to its amendment made on March 26, 2002. It is the case of the petitioner that the water theme park named "Aquatica" has three phases. The first and third phases completely provide games and sports and the second phase includes water games played in the channels where water flows with a certain velocity. It is game for the participants who even do not know how to swim. There is also swimming pools within the complex where anybody can swim like other sports. The Agricultural Income-tax Officer (AITO) held assessment under the Act, 1922 and charged amusement tax for the period from July 27, 2000 to March 31, 2001 holding that "Aquatica" is purely a place of amusement. Against the order of assessment an appeal was preferred and it was co....
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....nd game. It is also submitted that the petitioner also provides both indoor and outdoor games in the same complex which are to be considered as sports and games and not purely activities of amusement. The impugned orders passed by the learned AITO and the appellate authority confirming the order of the learned AITO are bad in law and liable to be set aside. On behalf of the respondents, it is submitted that the petitioner has started a place of entertainment commercially. Simply because it has been named and style as sport complex it cannot be considered as a sport complex, until and unless, certain parapharnalias are observed as per the meaning of the terms in common parlance. It is further submitted that any person who enters within....
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....nts as specified in column 2 of the said table, shall be as shown in the corresponding entry column 3 of that Table: TABLE Class of entertainments Value of tickets Rate of entertainments tax (a) . . . . . . . . . (b) . . . . . . . . . (c) Any entertainment other than - (i) up to Rs. 25 Nil (ii) Circus, sports and games: (iii) . . . (iv) . . . After amendment of the Act, 1922 the table under sub-section (3) was amended and following words were inserted after item (b) and the entries relating to column 1, in column 2 and in column 3, "(bb) . . . (bbb) sports and games held in an amusement park, theme park or water games park. Rate of tax was 20 per cent on any value of tickets." The contention of the petitioner, therefore is, that....
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....been provided for curve resort, i.e., racing through long lane, "Miami ride", i.e., twin sitter ride from 30 Ft. height, "Mississippi ride" for enjoying sensational feeling, shrilling experience into black hole, etc. All these arrangements and events for the participants do not invite any scope for competition among themselves. Nor any skill or physical exertion is required to compete, to exhibit fun or excitement. It is also admitted by the petitioner in his memorandum of appeal as observed by the appellate authority that aquatica "was not a place where traditional sports were being played". The activities carried on by the persons entering into aquatica cannot be termed as sports and games which everybody understands in common parla....
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....rd "games" means something which involves entertainment, excitement and fun in common pursuits by a number of competitors of a similar and known object. Thus, even if we accept the dictionary meaning of sports and games, even then, we do find any reason to set aside the order of the appellate authority. The contention of the learned lawyer, regarding applicability of the principle of estoppel on the plea that the department of sports of the Government of West Bengal had declared aquatica as a sports complex, in our view, does not hold good. Section 115 of the Evidence Act, has defined the law of estoppel. It lays down that when one person by his declaration, act or omission intentionally caused or permitted another person to believe a th....