TaxTMI 
TaxTMI 
TaxTMI 
2017 (1) TMI 1769
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.... is to provide for social entertainment and physical and mental recreation of its members. In furtherance of the said object, the petitioner-club provides facilities for games, sports and other amenities, as may be desirable for the achievement of the object. The petitioner-Club has a reading room, library, swimming pool, table tennis tables, tennis court, gymnasium as also billiards tables with which we are concerned. It is the case of the petitioner that the petitioner-Club is run on the principles of mutuality that exclude the chargeability of entertainment duty or tax under the Maharashtra Entertainments Duty Act. According to the petitioner-Club, the facilities provided by the club are meant only for its members, as per the rules of th....
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....ely, it is clear that the Entertainment Tax Inspector could not have demanded the entertainment duty from the petitioner-Club. It is stated that entertainment duty could be chargeable for entertainment, that may include a pool-game or a pool parlour, only when persons are admitted to the entertainment, on payment. It is submitted that the Entertainment Tax Inspector has charged entertainment duty by considering that the petitioner-Club was running a 'pool parlour' within the meaning of the term, as defined by Section 2(b-2) of the Act. It is stated that a 'pool parlour' would mean a place of entertainment wherein one or more tables are provided for playing a pool-game, for which a payment is required to be made, in any manne....
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....d that it is clear from the tests laid down by the Hon'ble Supreme Court in paragraph 12 of the said judgment that the facility provided by the petitioner-Club to its members for playing billiards, without a fee or charge cannot be termed as "entertainment", thereby fastening the liability on the petitioner-Club to pay entertainment duty under the provisions of the Act. It is stated that the Entertainment Tax Inspector could not have imposed the duty on the petitioner-Club, specially when it is not the case of the Inspector that the petitioner-Club is charging any fee or ticket for playing the game of billiards. 4. Shri A.S. Fulzele, the learned Additional Government Pleader appearing for the respondents has supported the action of the....
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....e payment in some manner or form. It is apparent from a reading of the provisions of Section 2(a), 2(b-1) and 2(b-2) of the Act that for an entertainment including a pool-game in a pool parlour, a person is required to be admitted only on payment in some manner or form. Section 3 of the Act, which is the charging section provides that entertainment duty could be levied and paid to the State Government for admission to entertainment, including the pool-game entertainment. Section 4 of the Act provides for the method of levy of duty and it further provides that no person other than a person who has to perform some duty in connection with an entertainment or a duty imposed upon him by law, shall be admitted to an entertainment except with a va....
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....'ble Supreme Court for ascertaining whether a show, game or sport could fall within the legal connotation of the word "entertainment" as defined under the Act, is not satisfied in the circumstances of the present case as the billiards tables in the petitioner-Club cannot be used by the public at large. The public is neither invited to use the tables nor is permitted to use them. The billiards tables are provided only for the members of the petitioner-Club with a view to achieve the object of the club of providing social entertainment and physical and mental recreation. The Entertainment Tax Inspector has levied the duty on the premise that the petitioner runs a 'pool parlour' in the club where the billiards tables are provided. ....