9911796707
TMI Blog1988 (7) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... of cinema owners, operating in the State of Punjab, to challenge the insertion of sub-section (1-A) in section 3 of the Punjab Entertainment Duty Act, 1955 (for short "the Act") with effect from 1st April, 1986, annexure P. 1 to the petition. Section 3 of the Act is the charging section where duty on payments for admission to entertainments is chargeable. The word "entertainment" has been define ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e gone to provide entertainment publicly as also privately. This Court in Deep Snack Bar, Sonepat v. State of Haryana AIR 1984 P H 377, while examining the question whether exhibition of motion pictures in a restaurant by means of V.C.Rs. and TX. sets falls within the definition of the word "entertainment" as defined in section 2(d) of the Act, held that it was an "entertainment" coverable und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... local areas specified II in clause (a) in respect of entertainments arranged by a proprietor by replay of video tape, a video cassette of a video record through the medium of any video tape player, video cassette player or video record player and the lump sum duty so levied shall be recoverable from the proprietor." Distinctively it is clear that entertainment duty per capita is payable on ci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an obvious fallacy in the argument. Singular would include a plural; so it is understood in the jurisprudential sense. If two species of entertainment offered by two different methods, by two different means and magnitude, in different surroundings attract entertainment duty differently, we fail to see how article 14 is attracted, to spell out the vice of discrimination. The State has to run on t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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