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Issues Involved:
1. Whether the museum falls within the definition of "entertainment" under the Rajasthan Entertainments Tax Act, 1956. 2. Whether the levy of entertainment tax on the museum's admission fees is justified. 3. Whether the petitioner can invoke the extraordinary jurisdiction of the High Court under Article 226 of the Constitution. Issue-wise Detailed Analysis: 1. Definition of "Entertainment": The primary issue addressed was whether the museum qualifies as a place of "entertainment" under the Rajasthan Entertainments Tax Act, 1956. The Act defines "entertainment" in Section 3(5) as including "any exhibition, show, performance, amusement, game or sport to which persons are admitted for payment." The court examined the definitions provided by the Act, noting that they are inclusive and thus expand the scope of the terms used. The petitioner's argument was that the museum, being a public charitable trust aimed at educational purposes, does not provide "entertainment" as understood in common parlance. The petitioner relied on various case laws to argue that "entertainment" implies some form of organized show or performance that provides amusement or gratification, which the museum does not offer. However, the court found that the exhibits in the museum, which include valuable pictures, paintings, artifacts, and other historical items, do provide amusement and gratification to visitors. The court distinguished this case from others cited by the petitioner, noting that the museum's exhibits are displayed to arouse curiosity and provide entertainment to the public, including students, tourists, and even farmers. 2. Levy of Entertainment Tax: The court addressed whether the levy of entertainment tax on the museum's admission fees is justified. The petitioner contended that the museum should not be subjected to entertainment tax as it serves educational and charitable purposes. The court, however, held that the nature of the exhibits and the fact that they provide amusement to visitors bring the museum within the scope of "entertainment" as defined by the Act. The court also rejected the argument that the museum's educational purpose exempts it from entertainment tax. It emphasized that the Act's definition of "entertainment" is broad and includes exhibitions that provide amusement, regardless of their educational value. 3. Jurisdiction under Article 226: The respondents argued that the petitioner had an alternative remedy by way of appeal under the statute and thus should not invoke the extraordinary jurisdiction of the High Court under Article 226 of the Constitution. The court dismissed this objection, stating that since the question of jurisdiction of the assessing authority to levy tax under the Act was raised, the petitioner could invoke the High Court's jurisdiction. Conclusion: The court concluded that the museum falls within the definition of "entertainment" under the Rajasthan Entertainments Tax Act, 1956, and the levy of entertainment tax on the admission fees is justified. The court dismissed the writ petition, affirming the assessing authority's decision to impose the tax and penalties for non-compliance with the Act's provisions. The court also noted that the assessing authority is not bound by departmental instructions when performing its quasi-judicial functions.
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