9911796707
TMI Blog2008 (12) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to it. It is obvious that the petitioners are responsible for management of the entertainment and, in any case, are connected to some degree with the organisation of entertainment and are charged with and are responsible for or for the time being are in-charge of the management of entertainment as contemplated by clauses (i) to (iv) of sub-section (c) of section 2. We, therefore, reject this contention. Appeal dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... nment tax from April 2003 till November 2003. Thereafter, in Writ Petition No. 193 of 2004 filed by the petitioners, this court granted liberty to the petitioners to file an appeal under section 10A of the Bombay Entertainments Duty Act, 1923, hereinafter referred to as the "the Act". After hearing, the appellate authority, i.e., the Divisional Commissioner, Konkan Division, dismissed the appeal and confirmed the demand. A revision preferred by the petitioners before the Principal Secretary and Officer on Special Duty (Appeals), Revenue and Forests Department, was also dismissed. All the authorities have held that the petitioners are liable to pay entertainment tax on 150 connections in the hospital. The said orders are impugned. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made by the petitioners to the cable operator is not relevant. What is relevant is whether the persons who watch the television are required to make payment by way of contribution or subscription or any other charges collected in any manner whatsoever. According to the petitioners, the hospital does not charge any special fee from any of its patients or anyone else in respect of the television sets installed by them and, therefore, the services are provided by the hospital free of charge. It is, however, not possible to accept the contention that no charges are collected for the entertainment at all. Under section 2(a), such television exhibition by means of cable television is defined as entertainment when persons are required to make paym ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainment" as defined under section 2(a). The next contention on behalf of the petitioners is that petitioner No. 1 is not a proprietor in relation to the entertainment within the meaning of section 2(c). The provisions of section 2(c), to the extent it is relevant, read as follows: "(c) 'proprietor', in relation to an entertainment, includes any person-- (i) responsible for the management thereof, or (ii) connected in whatsoever manner with the organisation of the entertainment, for any duration whatsoever, or (iii) charged or entrusted or authorised with the work of admission to the entertainment, or (iv) responsible for, or for the time being in charge of, the management of an entertainment, whether or not he has o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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