1984 (12) TMI 322

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....ct, 1977 and the provisions whereof are pari materia). The relevant provisions are contained in Section 2(a) which defines 'entertainment' to include any exhibition performance, amusement, game or sport to which persons are admitted for payment and sub Section (b) which defines 'payment for admission' as including:  (i) any payment made by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a payment involving duty or more duty is required;  (ii) any payment for seats or other accommodation in a place of entertainment:  (iii) any payment for a programme of synopsis of an entertainment;  (iii-a) any ....

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....s payment for other privileges, rights or purposes besides the admission to an entertainment, or covers admission to an entertainment during any period for which the duty has not been, in operation, the duty shall be charged on such an amount as appears to the State Government represents the right of admission to entertainments in respect of which the entertainments duty is payable. It is the case of the petitioner that there are nine categories of members and their nature and fees are as under: (In 1975): a. Donor Members 7500 b. Patron Members 6000 c. Life Members 5000 d. Ordinary Members 1500-3000 plus 100.00 p.m. e. Temporary Members   f. Honorary Members   g. Inst....

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.... it appears that from 1st May 1969 me petitioner club started charging Rs. 21- as guests charges on the day on which motion picture was to be exhibited instead of Rs. 0.50 ps. per guest as usual charges, and therefore the authorities refused to renew the permission. However, the club amended its rules with effect from 1st June 1969 and making it clear that every member will be charged at the rate of Rs. 21 per guest irrespective of the fact that the motion picture was, to be exhibited or not on the day on which the member introduces the guest. Immediately after the amendment of the by-law, the permission was again granted. By letter dt. 30th November 1972 Ann. B to the petition, the order granting permission was issued but therein it was di....

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....tertainment is made by means of a lump sum paid as a subscription or contribution to the club for a right of admission to a series of entertainments or to any entertainment during a certain period of time or for any privilege, right, facility or thing combined with the right of admission to any entertainment or involving such right of admission without further payment or at a reduced charge, the entertainment duty shall be charged on such amount of the lump sum as represents the right of admission to entertainments. Therefore, as is obvious the State Government has to undertake the exercise to see that the duty shall be charged on such amount as represents the right of admission to entertainments in respect of which the entertainments duty ....