Court : Mumbai
Reported in : 2008(6)ALLMR580; 2009(2)BomCR298; (2008)110BOMLR3667; 2008BusLR61(Bom)
..... maharashtra has enacted the bombay entertainment duty act, 1923 (for short the said b.e.d.act) whose object and purpose is to impose a duty in respect of admission to entertainment in the state of bombay which has been amended ..... and the last been amended by the maharashtra act, 16 of 2006 which has come into effect on 04.05.2006 ..... which is evident from the minutes of the meeting held on 23.08.05 which was called to discuss the method of computing entertainment duty to be levied on multiplex theatre complex and from the date of the government resolution dated 05.01.2006, the petitioners immediately reflected on its admission ticket the entertainment duty which they were liable to pay and was levied during the period of concession. ..... commencement of the multiplex theatre complex, no entertainment duty will be levied and collected by the state from the proprietor of a multiplex theatre complex and (ii) for the subsequent two years, at the rate of twenty- five percent of the rate of duty leviable under clause (b) and clause (c) of sub-section (1) or, as the case may be, for sub-section (3) and (iii) from the sixth year, full amount of duty leviable at the rate specified in clause (b) and clause (c) of sub-section ..... entertainment duty for first three years and 75% exemption from paying the entertainment duty for the fourth and firth year), until the 5th january, 2006 circular, it was not clear as to how the entertainment duty amount should be reflected on the tickets, during the fourth and .....
Tag this Judgment!Court : Mumbai
Reported in : 2007(1)ALLMR585; 2007(2)BomCR172
..... taking into consideration this difficulty, the government of maharashtra made further amendment in the principal act, by bombay entertainment duty (amendment) act, 1998, which came into force on 1st may, 1998. ..... this proviso was amended by bombay entertainment duty (amendment) ordinance, 1994 promulgated on 26th september, 1994 and the said ordinance was replaced by the bombay entertainment duty (amendment) act, 1994. ..... the government of maharashtra, therefore, came up with the amendment in section 2 of the bombay entertainment duty act and as stated earlier by the ordinance dated 25th december, 1992 and lateron by amending act, 1993 the proviso was added to clause (b) of section (2). ..... under the newly added proviso to clause (b) of section 2 of the bombay entertainment duty act, 1923 (principal act) the proprietor of the theatre was allowed to charge 50 paise per ticket over and above the fixed value of the tickets and the entertainment duty. ..... to clause (b) of section 2 added by the amending act, 1994 is read carefully, it indicates that the proprietor shall submit every year to the prescribed officer the account of service charges collected and spent and if the prescribed officer on perusal of the account is satisfied that whole or the part of the service charges is not spent for the purposes for which it was collected, the unspent amount of the service charges shall be included in the payment of admission and was subject to assessment of entertainment duty. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR2009SC2750; 2010(1)BomCR463; JT2009(10)SC157; 2009(10)SCALE148; (2009)8SCC235; (2009)24VST552(SC); 2009AIRSCW5189
..... maharashtra cinemas (regulation) rules, 1966.the charging section is section 3 of the act in terms whereof 'there shall be levied and paid to the state government all payments for admission to any entertainment' subject to the exceptions contained therein and the rates specified therefor.the relevant portion of section 3(13) of the act reads as under:(13) (a) notwithstanding anything contained in any other provisions of this act, but subject to the terms and conditions specified in clause (b), on and with effect from the date of coming into force of the bombay entertainments duty (amendment) act ..... learned senior counsel appearing on behalf of the appellants, in support of this appeal, urged:(i) having regard to the provisions of the act and the bombay entertainments duty rules, 1958 (for short 'the rules') in terms whereof entertainment duties were to be levied and collected, the high court committed a serious error in opining that the state had not granted any exemption to the owners of the ..... the date of commencement of the multiplex theatre complex, no duty;(ii) for the subsequent two years, at the rate of twenty-five per cent, of the rate of duty leviable under clause (b) and clause (c) of sub-section (1) or, as the case may be, sub-section (3);(iii) from the sixth year, full amount of duty leviable at the rate specified in clause (b) and clause (c) of sub-section (1) or, as the case may be, sub-section (3):*** *** ***(b) the concession in duty as provided ..... on 21.01.2006 issued .....
Tag this Judgment!Court : Mumbai
Reported in : 2008(6)ALLMR396; 2008(6)BomCR634; (2008)110BOMLR2741
..... in exercise of the powers conferred by clause (1) of articles 213 of the constitution of india the governor of maharashtra was pleased to promulgate an ordinance, called as 'the bombay entertainment duty (amendment) ordinance, 1992' on the 25th of december 1992 (for short 'the amended act'). ..... xii of 1992, the bombay entertainments duty (amendment) ordinance, 1992 and also challenged the constitutional validity of the amended act.2. ..... the said ordinance amended section 2 of the bombay entertainment duty act to act no. ..... xi of 1984 which substituted the definition of 'entertainment' by amending section 2(a) of the bombay entertainment duty act. ..... 25,00,000/- incurred/spent for dish antenna, cable television pursuance to an amendment to the bombay entertainments duty act, 1923 dated 25.12.1992 vide ordinance no. ..... in the year 1923, the state of bombay enacted the bombay entertainments duty act, 1923 being bombay act no. ..... the petitioner has challenged an order passed by additional district magistrate, chandrapur dated 14.09.1993 under section 3(4) and 3 (a) (a) of the bombay entertainments duty act, 1923 (for short the 'act') by which the petitioner is directed to pay entertainment tax and surcharge at the rate of 25% and 10 % on the total cost of rs. ..... cable networking commenced in october-1992. ..... commissioner of customs : 2006(202)elt7(sc) ; manish maheshwari v. .....
Tag this Judgment!Court : Supreme Court of India
Reported in : AIR1993SC2111; (1994)96BOMLR488; JT1993(4)SC207; 1993(3)SCALE95; (1993)3SCC696; [1993]Supp1SCR169
..... the other hand, we find that under the bombay entertainment duty act, 1923, as amended by maharashtra act 11 of 1984 the expression 'video exhibition' has been defined in section 2(j) in the following manner:'video exhibition' means an exhibition of a cinematograph film or moving pictures or series of pictures organised for a financial gain by playing or pre-playing a re-recorded cassette by means of a video cassette player or recorder either on the screen of a television set or video scope or otherwise, at residential or non-residential place of entertainment, other than a hotel or a public vehicle which ..... as noticed earlier under the bombay entertainment duty act, 1953, the expression 'video exhibition', as defined in section 2(j) of the said act includes exhibition of a cinematograph film on the screen of a video scope, ..... a video-cinema shall be exhibited so as to conform to the following requirements, that is to say-(4)(i) the distance between the television screen or any other screen used for exhibition of video-cinema and the front row of seats shall not be less than 1.80 metres; (ii) the television set used for exhibition through the video cassette recorder, video cassette player or any other instrument shall be kept on an elevated ..... referring to clause (i) of sub-rule (4) of rule 24-i, the high court has expressed the view that the words 'any other screen' in the said clause refer to an additional screen which can be fixed at a short distance in front of the television set. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1989Bom250; 1988(3)BomCR642; (1988)90BOMLR578; 1989MhLJ165
..... it is the case of the respondents that even after amendment of the bombay entertainment duty act there is increase in the number of video game parlours in the minicipal limits of greater bombay and elsewhere. ..... on the basis of the above averments the petitioners have challenged the provisions of the bombay entertainment duty act , 1923 as amended by act no.7 of 1987. ..... according to the petitioners by bombay entertainment duty act , 1923, as amended by act no. ..... 2 or in any other provisions in relation to the admission on payment contained in this act , there shall be levied and paid to the state government entertainment duty in the case of video game at the following lump sum rates, namely;(a) within the limits of the municipal corporation of greater bombay at the rate of rs. ..... "section 3(aa) provides for surcharge on the entertainment duty. ..... state of maharashtra and a decision of the division bench of this court in writ petn. ..... since bombay is a commercial town its population is larger then elsewhere in maharashtra, video game parlours in bombay are making more profits than the video game parlours elsewhere. ..... nos, 38and 240 of 1984, ramesh waman tokev, state of maharashtra, decided on 28th feb. ..... state of maharashtra, this court was not concerned with the tax on video games. ..... 14 of the constitution is concerned, as observed by the supreme court in state of maharashtra v. .....
Tag this Judgment!Court : Mumbai
Reported in : AIR1984Bom345; 1984(2)BomCR268
..... 3[1] of the bombay entertainment duty act, 1923, as amended by the maharashtra ordinance no. ..... jan a 1984 and it seeks to amend the provisions contained in the b bombay entertainment duty act, 1923, hereinafter referred to as 'the principal act.2. ..... the second type of entertainment which is now being sought to be covered by section 3 of the amended act is what is called video exhibition. ..... from this definition of payment for admission as given in section 2[b] of the principal act, we easily notice that the fact if entertainment was envisaged and it is only after this that the question of payment for admission arose. ..... the question is whether what is sought to be levied under clauses [c] and [d] of section 3 is a tax on entertainment at all, for certain purposes the legislature may resort to levy tax upon the same. ..... the other form of entertainment on which entertainment duty was leviable was to be found in clause [b] of section 3[1] of the principal act and this entertainment was general and was not included in clause [a]. ..... we have already noticed earlier the provisions contained in clauses [c] and [d] of section 3[1] which relate to touring cinema that the basis of calculation of the consolidated sum in the case of a touring cinema is not the number of shows held in a touring cinema nor is it the number of persons who are admitted to the ..... these are provided in clause [a] and [b] of section 3[1] of the act. .....
Tag this Judgment!Court : Mumbai
Reported in : 2001ALLMR(Cri)1399; 2002BomCR(Cri)152; 2001CriLJ3430
..... submitted that a separate license under section 241 of the rules has to be obtained from the commissioner of police, over and above the permission under section 2(4)(b) of the bombay entertainment duty act, 1923 in respect of cinematograph/video ..... drew attention of the court to rule 241 to the maharashtra cinemas (regulation) (amendment) rules, 1987 (hereinafter referred to as the 'rules) ..... of film which is certified as 'a' certificate film under the cinematograph act, 1952 (37 of 1952) when the assembly of viewers consists of persons below eighteen years of age :(ii) the licensee shall exhibit outside the enclosed space by placard or by any other means, information regarding the title of the film, nature of certificate issued by the censor board and other particulars such as, producer, director and important cast sufficiently in advance before the exhibition of the video cinema ..... (5) the licensee shall not commence exhibition of video cinema earlier than ..... licensee shall obtain other necessary licenses as may be required under any other central or state laws : provided that, provisions of clauses (1) to (3), sub-clauses (i), (iv) to (vii) and (ix) of clause (4), clause (5) and sub-clause (ii) of clause (6) shall not apply to the video-cinema exhibited in omnibuses.6. ms. ..... vcr, vcp, video projector, screen, video compact discs (vcd) and player, laser discs (ld) and player, digital versatile discs (dvd) and player, audio music systems, mixer, amplifier, wires, original master censored .....
Tag this Judgment!Court : Punjab and Haryana
Reported in : (1995)111PLR387
..... 5 of 1993), notifications issued thereunder and under punjab entertainment tax (cinematographic shows) amendment act, 1994 and punjab entertainments duty (amendment) act, 1994, being acts nos. ..... under section 3-e, the assistant excise and taxation commissioner, in-charge of the district was authorised to determine the gross collection capacity per show of every cinema house falling within his jurisdiction and communicate the same to the proprietor within a fortnight from the commencement of the punjab entertainments tax (cinematograph shows) amendment act, 1994.18. ..... 4 of 1993) and punjab entertainments duty (amendment) ordinance, 1993 (ordinance no. ..... 4 of 1993) punjab entertainment duty (amendment) ordinance 1993, (ordinance no. ..... under this system, the entertainment tax on cinema houses only was made available under the cinematograph shows act and not under the entertainments duty act, 1955, by merging the accruals from entertainment duty and show tax, cinema-wise from 1982-83 to 1991-92 and taking the average thereof and also with an increase of 25% and a further 10% increase every year. ..... 73 is a law with respect to matters enumerated in entry 50 and not entry 46 and the bombay legislature had ample power to enact this law.' 28. ..... the state of maharashtra and ors., a.i.r. .....
Tag this Judgment!Court : Uttaranchal
Reported in : AIR2009Utr31; (2009)26VST649(NULL)
..... . and, the state legislature, if so advised, may come with the amendments like the one brought by state legislature of maharashtra in the bombay entertainments duty act ..... public either directly or indirectly through the medium of relay stations and all its grammatical variation and cognate expressions shall be construed accordingly;the same definition of word 'broadcasting' has been adopted by the finance act, 2001 (with the following changes made vide finance act, 2003):'broadcasting' has the meaning assigned to it in clause (c) of section 2 of the prasar bharati (broadcasting corporation of india) act, 1990 (25 of 1990) and also includes programme selection, scheduling or presentation of sound or visual matter ..... . accordingly, the impugned notices dated 24-8-2006, 20-11-2006, 12-2-2007, 9-8-2007 and recovery certificate/citation issued by the district magistrate, pithoragarh, and notice dated 27-8-2007 issued by the district magistrate, champawat; notices dated 2-8-2007 and 10-9-2007 issued by the district magistrate, udham singh nagar; and notice dated 12-9-2007 issued by the district magistrate, nainital, against petitioners m/s ..... entertainments and betting tax act, 1979, on direct to home (for short dth) service provided by the petitioners is challenged, and the question of law involved is the same, hence, the writ petitions are being disposed of by this common judgment.2. .....
Tag this Judgment!