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TMI Blog1990 (7) TMI 367X X X X Extracts X X X X X X X X Extracts X X X X ..... ies (Hotels and Restaurants) Tax Act, 1972, (West Bengal Act XXI of 1972). The principal challenge is as against the validity of Sections 3 and 4. 2. Section 3 provides : An entertainment tax shall be payable by every person who is admitted into or enters any place, within either a hotel or restaurant, which is provided with luxury, where an entertainment is provided, and such tax shall be c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... luxury. 3. To make the picture complete it is also necessary to refer to the definitions of entertainment and luxury. Section 2(b) defines : entertainment means any exhibition, performance, amusement, game, sport, cabaret, dance or floor show and includes performance by any singer, musician or bandsman provided in any hotel or restaurant; Section 2(c) : entertainment tax means tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tel Pvt. Ltd. v. State of West Bengal 1975 Tax LR 1890. When the matter was taken in appeal the Division Bench dismissed it relying on OmPrakash v. State of West Bengal 1975 Tax LR 1894. Spences Hotel Pvt. Ltd. (supra) relied by learned single Judge was on Section 4. It has been affirmed by the Constitution Bench in Express Hotel Pvt. Ltd. v. State of Gujarat . Validity of Section 4 was upheld and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever has been said by this Court in relation to Section 4 is equally applicable to validity of Section 3. We do not find any merit in the submission that the provision is bad because taxable event is service rendered and not entertainment. In our opinion it ensures certainty. 6. In the result the appeal fails and is dismissed. But there shall be no order as to costs. - - TaxTMI - TMITax - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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