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TMI Blog2006 (3) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... of charges received by the proprietor of an entertainment, cinema in these cases, for advance reservation of seat is liable to be included for the purpose of determining the amount on which tax is leviable under the Kerala Local Authorities Entertainments Tax Act, 1961, for short, hereinafter, the "Act". 2. Before proceeding further, it has to be immediately noticed that the period failing for consideration in these writ petitions is from the coming into force of the Kerala Local Authorities Entertainment Tax (Amendment) Act, 1975 but before the coming into force of the Kerala Local Authorities Entertainments Tax (Amendment) Act 16 of 2000. 3. Before its amendment in 1975, the charging section, namely, Section 3 of the Act, provided for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for attending or continuing to attend the entertainment in addition to the price for admission; (7A) "price for admission" means the cost of a ticket (excluding any tax) for a seat or other accommodation in a place of entertainment and includes in respect of any person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a higher payment is required. 5. Sub-sections (7) and (7A) as above brought into the Act by substitution, of sub-section (7) of Section 2, as it earlier stood, by the amendment of 1975, Section 3 of the Act before the amendment of 1975 read with Section 2(7) as it then stood, provided for levy on the "payment for admission" which was a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the proprietor of an entertainment in excess of the "price for admission" could only be an additional amount that he pays for the purpose of purchasing the ticket for admission in advance, thereby, to ensure for himself that he does not miss the ticket while he reaches the counter, immediately before the entertainment commences. Such payment cannot be treated as part of "price for admission", because those persons who do not pay such reservation charges are also admitted for the entertainment on payment of the price for admission, i.e., the price of the ticket. So much so, going by the Act, as it stood after the 1975 amendment, until the amendments of 2000, the levy of entertainments tax can be only on the "price for admission", meaning the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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