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TMI Blog1969 (12) TMI 119X X X X Extracts X X X X X X X X Extracts X X X X ..... n those articles and handed over them to be placed in a museum for which aforesaid Trust was created by him. According to the petitioner, this museum was founded for the benefit of the public and the visitors who visited the historic city of Jaipur. It is also contended that research scholars, students of history and persons interested in archaeology, architecture, science or arts derive benefit out of this museum which provides an opportunity for further studies and to augment their knowledge in the above subjects. The entrance fee that is charged from the visitors to the museum ranges from Re. 1/- to Rs. 4/- per head and the collection made from the entrance fee is utilised for the improvement of the museum and other charitable purposes. It is said that His Highness donated a further amount of rupees one lac for the upkeep and maintenance of the said museum. On the 1st December, 1961, the Entertainment Tax Officer-cum-Sales Tax Officer 'B' Circle, Jaipur City, issued a notice to the petitioner to pay entertainment tax leviable on the admission tickets issued by the Trust and demanded year-wise account of the sale of the tickets issued till 15th December, 1961. The petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived by the museum which is spent for charitable and educational purposes. In spite of the notice received, no account was submitted by the petitioner to the assessing authority for completing the assessment, and, therefore, the assessing authority proceeded to access the petitioner without any material before it and passed an order on the 3rd October, 1968, which is placed on record as annexure L. From this order it appears that the following findings were given by the assessing authority; namely the Commercial Taxes Officer 'B' Circle, Jaipur: (1) The museum comes within the definition of entertainments as given in the Act. (2) Tax is leviable on the admission fee charged for admissions. (3) The Director has failed to comply with the provisions of sec. 6(1) which lays down that no person shall be admitted to an entertainment except with a ticket stamped with adhesive stamps denoting that proper entertainment tax has been paid. (4) The offence under sec. 6(1) is being committed daily. According to report of the Commercial Taxes Inspector dated the 20th September 1968, the number of persons admitted on 17-7-68, 18-7-68, 19-7-68 and 20-7-68 was as under: Date No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e museum. According to the respondents, this museum is open to all and even the farmers and pilgrims, who visit Jaipur, go to see this museum after the payment of the regular fees charged from every visitor. A plea was also raised by the respondents in their reply that the petitioner has an alternative remedy by way of appeal under the statute which was not availed by him, and, therefore, he cannot be permitted to invoke the extraordinary jurisdiction of this Court under Art. 226 of the Constitution. 6. Since the question of jurisdiction of the assessing authority has been raised by the petitioner for levying a tax under the provisions of the Act, I think the petitioner cannot be prohibited from invoking the extraordinary jurisdiction of this Court by filing a writ petition. The second objection therefore has no force and it is dismissed summarily. 7. The real question which falls for determination in the circumstances of the case is whether the museum can be called a place of entertainment and as such the provisions of the Act are applicable to it or not. 8. In order to decide this controversy we shall have to refer to certain definitions which the law makers have given to cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntertainment to the visitors. In support of this argument, Mr. Gupta placed reliance on the following decided cases of the various High Courts. (2) Cantonment Board vs. W.I. Theatres Limited; (AIR 1954 Bom. 261) S.S. Enterprises vs. State (AIR 1956 Punjab, 203) State of Bombay vs. Chamarbaugwalle, and (AIR 1956 Bom. 1) Calico Mills Ltd. vs. State of M.P. (AIR 1961 M.P. 257), and also an unreported decision of the bench of this Court in His Highness Maharaja Shri Gajsinghji of Jodhpur vs. The State of Rajasthan decided on the 4th September, 1967. 11. Mr. M.M. Vyas appearing for the respondents on the other hand contended that when any term has been defined by the Act itself, then the court need not see its ordinary dictionary meaning and give the true meaning according to the definition given in the Act. It is also urged that the articles of interest have been exhibited in the museum, which definitely give amusement to the people who go to see them, and, therefore, if the expression "entertainment"; shall cover the case of the museum also, a museum cannot escape from being taxed under the Act. In support of his argument, he placed reliance on the judgment of the Andhra Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... towards the price of cloth purchased by the person visiting the Dome. In order to attract a large number of visitors, the calico fabrics were displayed artistically in the Dome by mannequins who used to wear and show off Saries, costumes etc. manufactured by the Mills. The department wanted to tax the earnings of the Mills under the provisions of the C.P. and Berar Entertainment Duty Act, 1936, and an argument was advanced before their Lordships of the Madhya Pradesh High Court that the exhibition of the fabrics produced by the Mills in the well decorated Dome did attract the application of the expression "entertainment" which was defined exactly in the same manner in which it has been defined in the Act Their Lordships were dealing with the expression "entertainment" as defined in that Act expressed that 'exhibition' is included in the expression 'entertainment' but they further went on to observe that-- "The word 'exhibition' occurring in the definition of 'entertainment' in sec. 2(b) must take its colour from the natural import of the term 'entertainment' If certain goods are exposed to view for the purpose of sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact that 'many fashionable ladies and gentlemen of the town were attracted more towards the show than towards the purchase of cloth". "Many of them might have gone to the place merely for the purpose of watching the display and seeing something which they had not seen before. But the fact that these people went out of curiosity and novelty did not make the exhibition of cloth or the display by mannequins inside the Dome an entertainment." It is clear from these observations that the plea that weighed with learned Judges while deciding that case was that the main object for having such a display of the fabrics produced by the Mills was not to provide any amusement or gratification who went to see that exhibition but it was done mainly to attract people to augment the sale of the products of the Mills displayed in that Dome, and, therefore, in such circumstances their Lordships were not prepared to accept the display or exhibition of articles as providing amusement or gratification to those who were admitted to that place after payment of entrance fee. This is a salient distinguishing feature between the display of the calico fabrics in the Dome and the disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e expression used in the Act. Their Lordships while examining that question observed that the entertainment or amusement contemplated is something objective outside the person amused or entertained, and, therefore, the entertain-ment tax can be levied on a spectator who witnesses some amusement or entertainment. 18. On the basis of these observations Mr. Gupta urged that in the present case there is neither amusement nor entertainment in the exhibits put in the museum and it is only the visitors who may either be amused or may return without any such amusement after visiting the place, and, therefore, this test that the amusement or entertainment should contemplate something objective outside the person amused is not satisfied in the present case. 19. While considering that argument, the learned Judges did observe that the entertainment and amusement contemplated by Entry No. 33 of List II with regard to legislation and entry 62 of List II with regard to taxes is not the subjective entertainment or amusement which a person may receive by solving a cross word puzzle or by indulging in any other mental or intellectual pleasure. But this observation of the learned Judges cannot mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te building of the Maharaja and where things have not been exhibited for entertainment cannot attract the application of the Act, and, therefore, the department could not levy an entertainment tax on such entry. 22. An argument was advanced by the department in that case that certain articles of interest just as paintings, furniture or stuffed heads of wild animals etc. have been exhibited in the room which were shown to the visitors, and, therefore, such an exhibition of articles of interest attracted the application of the Act. It was argued on behalf of the Maharaja that they were the pieces of furniture of that room and they were not put there for show. This argument prevailed with the learned Judges and they held that in the circumstances of the case entry allowed in a private building by the proprietor thereof on charging certain fees would not attract the provisions of the Act. 23. In my opinion, the circumstances of that case were entirely different from those of the present case, where a permanent museum has been established by the petitioner, which attracts many visitors to see exhibits put therein after paying the fees charged by the petitioner for entering that place ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quot;entertainment." 26. It is not disputed that the entry to the museum is not restricted only to the students of history or archaeology etc. but any person whether he is a farmer, pilgrim or a child can visit it after paying the entrance fee levied by the petitioner. The exhibits displayed in the museum are valuable pictures, paintings, portraits, works of art, caskets, silver ware, ivory ware, china ware, glass ware, cut glass, books of arts, ornaments pieces, priceless rugs, armoury antics, curious manuscripts and others. It may be possible that every item exhibited may not provide entertainment to the visitor; but one or the other may provide entertainment even to those who are ignorant about the historical or other educational values of those articles. In such circumstances, I cannot accept the argument of learned counsel for the petitioner that the museum which is primarily used for education of the people cannot be subjected to entertainment tax. 27. The Commercial taxes officer while assessing any person under the provisions of the Act performs his statutory duty under the provisions of the law and while doing so he is competent to interpret the provisions of the la ..... X X X X Extracts X X X X X X X X Extracts X X X X
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