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TMI Blog1983 (9) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... ip firm which had launched an entertaining and ingenious enterprise for the running of a Video Parlour at 3, Chauhan Market, Delhi gate, Agra. The modus operandi of the petitioner was as follows. A machine with a video screen is installed in the parlour of the petitioner. The petitioner permits persons to enter the premises without any charge to view a show on the video which consisted mainly of sports games etc. played On the screen of the video. According to the petitioner he did not Charge any admission fee but the Electronic Machines imported from Japan having educational value for persons playing the games were meant to provide educational entertainment by showing sea warfare, battle field space warfare sports and many other things which were likely to provide both education and entertainment to the viewers, particularly to young children. The mechanism for playing the machine was so designed that a coin of 50 naya paise was to be inserted into a strong box built within the machine, the keys of which were with the manufacturer. After the show was over a representative of the manufacturing company would come, open the box, collect the money and pay the share of the hirer-petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r entertainment." "Entertainment" (Small Lotteries and Gaming Act 1956 (c. 45, s. 4 (1) included a tombola drive alone with out accompanying festivities. "The monologue or patter of a comedian, even if delivered at an entertainment provided by an institution whose activities are partly educational, was held to be a "variety entertainment" within the meaning of the Section." Similarly in words and Phrases, Judicially Defined (vol. 2, p. 206-207) the word entertainment has been defined thus :- "Entertainment is something connected with the enjoyment of refreshment-rooms, tables, and the like. lt is something beyond refreshment; it is the accommodation provided, whether that includes a musical or other amusement or not". Similarly in Words and Phrases (Permanent Edn; Vol. 14A, p. 353) 'entertainment' has been defined thus:- "An entertainment is a source or means of amusement; a diverting performance, especially a public performance, as a concert, drama, or the like." "Entertainment" denotes that which selves for amusement, and "amusement" is defined as a pleasure able occupation of the senses, or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d for 3-4 hours a day, the total amount comes to ₹ 180-240 per day which is doubtless a substantial amount for showing the video by way of an entertainment because when a number of people without any admission fee enter a hall for entertainment and enjoy the games it becomes a public show and the hall where the video is played becomes a public hall and amounts therefore to a public exhibition which is squarely covered by the first limb (exhibitional) of the definition of entertainment in Sub-section 3 extracted above. It was next argued that to play these games, sports etc. involves a great amount of skill for the operator and therefore it would not be an entertainment within the meaning of Sub-section 3. This argument appears to be without any substance because he would drive pleasure and be entertained regardless of whether he possesses skill or not. If he possesses skill he may derive more pleasure on less payment otherwise he will have to pay but he will derive pleasure all the same. Besides, the game brings a substantial return for the person who makes available these facilities. In these circumstances it is impossible for us to hold that such an exhibition falls beyond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Ors(1) which was also a case under the Act, held that entertainment tax was leviable on video games. The High Court has very carefully analysed sub-section 3 of s. 2 of the Act and the import of the word 'entertainment' and observes as follows:- "The context in which the word 'includes, has been used in the definition clauses of the Act does not indicate that the Legislature intended to put a restriction or a limitation on words like 'entertainment' or 'admission to an entertainment' or 'payment for admission'. With the advance of civilization and scientific developments new forms of entertainment have come into existence. Video Games are probably the latest additions to the means of entertainment. These games require skill and precision as so many other games do. They are a source of amusement and enjoyment to those who participate in the games. Others who stand by and watch also derive some pleasure and amusement though not to the same degree. Admission to the premises where the Video Machines are installed may be free but payment is admittedly made if one wants to play the game. The money charged for use of the Video Machine is an a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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