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TMI Blog1982 (2) TMI 317X X X X Extracts X X X X X X X X Extracts X X X X ..... ereinafter referred to as "the Act"). 3. The petitioners carry on business of running a Video Games Parlour. In the said parlour, machines have been installed, which have to be operated for playing games of various types. Persons are allowed free entry to the games parlour and a person desirous of playing any game puts a coin in the slot, whereby a knob is released. Thereafter, to play a game and score points to entitle one to get a replay without further charges, the player has to operate the given mechanism, in a given time with such skill as would enable him to score a point by achieving the target. It is admitted that in this process, the player alone and not the others who may be present in the parlour watching the player pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... State Government a duty at the rate specified in that behalf. 5. The question for consideration, therefore, is whether coins inserted in the slot, to enable persons to play the games, amount to payment for admission to any performance, amusement, game or sport or any other entertainment. That brings us to the question as to what is meant by the word 'entertainment'. 6. Now the definition of the word 'entertainment' in the Act is an inclusive one. The power to tax entertainments is derived by State Legislature from entry No. 62 in List II of the Seventh Schedule to the Constitution. The Bombay High Court had occasion to consider the scope of that entry in State of Bombay v. R. M. D. Chamarbaugwalia (AIR 1956 Bom 1). Though ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ngs as-signed to the word "entertainment" in the various books referred to above, and having regard to the preamble of the Act, we have no hesitation in coming to the conclusion that to bring an exhibition into the definition of "entertainment" a continuous process of performance may not be necessary but it is essential that the exhibition should be displayed with a view to provide amusement or gratification of any kind to the visitors and the fact that some persons might derive subjective gratification from exhibition, though not arranged for that purpose, is not relevant. The learned single Judge conveyed the same idea when he made the observations that the exhibition of articles can come within the definition of " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, it is admitted that a visitor to the video games parlour does not, on entering into the parlour, see or hear anything which entertains him. It is also admitted that by merely inserting a coin in the slot, a person does not derive any amusement or thrill. It is only when that person operates the mechanism with such skill as he has, within a given time, in order to succeed in scoring a point, he is thrilled, and is in that process entertained. Therefore, what entertains a person in the video games parlour is his own performance and not the exhibition, performance, amusement, game or any sport offered by the petitioners. The payment made by a person to another to provide him with tools for deriving pleasure from his own performance with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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