Judgment Search Results Home > Cases Phrase: delhi entertainments and betting tax amendment act 2009 14dec09 Page 1 of about 1,490 results (0.292 seconds)

G.B. Mathur and ors. Vs. State

Court : Allahabad

Reported in : AIR1952All835

..... entertainment and betting tax (amendment) act, xxxi [81] of 1948, for having admitted to the novelty talkies, a place of entertainment, three persons without payment of the tax leviable under section 3 of the act and to pay which they were liable. ..... mathur, manager and gatekeeper respectively of the novelty talkies, saharanpur, were convicted of an offence under section 5 sub-section (3), entertainments and betting tax act (act viii [8] of 1937) as amended by the u. p. ..... bhatt, assistant commissioner, entertainment and betting tax, u. p. ..... in fact, his finding is to the effect that either these persons had paid the entertainment tax or such tax was to be paid on their behalf by the proprietor and that the manager was a bit careless and was not prompt in issuing the necessary passes. ..... bhatt deposed at first that booking had finished and probably intended to convey that no entertainment tax had been paid and was expected to be paid with respect to the entry of these three persons. ..... (2) any person who enters or obtains admission to an entertainment in contravention of the provisions of sub-section (1) shall, on conviction before a magistrate be liable to pay a fine not exceeding two hundred rupees and shall in addition be liable to pay the tax which would have been paid by him. .....

Bharti Telemedia Ltd and ors. Vs. Government of Nct of Delhi and anr

Court : Delhi

..... the challenge is mainly to sections 2(a), 2(aa), 2(m)(vi), 7(1) and 8(2) of the said act (the delhi entertainments and betting tax act, 1996) and to rules 12a, 26a and 31 of the delhi entertainments and betting tax rules, 1997 as amended by the delhi entertainment and betting tax (amendment) rules, 2010. 10. ..... briefly put, the challenge is to the delhi entertainments and betting tax act, 1996 (hereinafter referred to as 'the said act') to the extent it imposes a tax on entertainment through 'direct-to-home (dth) service'. ..... if we come to the conclusion that the tax on dth service contemplated under the said act is, by its nature and character, irrespective of its nomenclature, a tax on entertainment and not a tax on services, then, it cannot be said that there is any trespass into parliament's exclusive domain of legislating on the field of "taxes on services" under entry 92c of list i. ..... the purpose of sub-section (4-a) of section 4-a of the act is the levy and collection of tax from any person who provides cable service directly to consumers or transmits to a sub-cable operator through a cable television network and otherwise controls or is responsible for the management and operation of a cable television network and such person has been defined as "cable operator" being a taxable person exclusively for the purpose of levy and collection of entertainment tax only when a cable operator so defined receives through any electrical .....

Tata Sky Limited Vs. the State of Uttarakhand and ors.

Court : Uttaranchal

..... . having considered submissions advanced by the learned counsel for the rival parties, we are of the view that the amendments incorporated by the uttarakhand legislature through the uttarakhand (the uttar pradesh entertainment and betting tax act, 1979) (amendment) act, 2009, notified on 16.03.2009, were fully within its legislative competence, and that, the aforesaid amendments did not encroach upon an area over which the parliament exclusively had the authority to legislate ..... in consonance with the pointed contention advanced by the learned counsel for the petitioner, the uttarakhand legislative assembly amended the definition of the term 'entertainment' contained in section 2(g) of the entertainment act, 1979 through the uttarakhand (the uttar pradesh entertainment and betting tax act, 1979) amendment act, 2009 notified on 16.03.2009. ..... having not assailed the definition of the term 'entertainment' wherein 'direct-to-home' (dth) broadcasting service had been included, by the uttarakhand (the uttar pradesh entertainment and betting tax act, 1979) amendment act, 2009 notified on 16.03.2009, the petitioner company expressly acknowledged, that 'direct-to-home' (dth) broadcasting service is an 'entertainment'. ..... . governor of delhi : (1980) 2 scc 167 the question that fell for consideration of the constitution bench of this court was, whether the service of meals to casual visitors in the restaurant was taxable as a 'sale' (i) when the charges were .....

Natraj Chhabigrih, Sigra Vs. State of U.P. and Another

Court : Allahabad

Reported in : AIR1996All375

..... . by the uttar pradesh entertainment and betting tax (amendment) act ..... after considering the matter, with a view to ensure additional facilities to the public visiting cinema halls to view cinematograph exhibition it has been decided to amend the uttar pradesh entertainment and betting tax act, 1979 to allow, realisation of an extra charge of twenty five paise for the specific purpose of maintenance of the cinema premises and realisation of extra charges at the existing, rates for providing centrally air cooling or air conditioning facilities to the viewers for a period up to 15th of october, instead of 15th ..... short facts are, uttar pradesh legislature by way of uttar pradesh entertainment & betting tax (amendment) act, 1992 (u.p. ..... . entertainment and betting tax act, 1979, is a valid piece of legislation ..... in kamla palace (supra) this court held proviso to sub-section (1) of section 3-a of the uttar pradesh entertainment & betting tax act, 1979 (hereinafter referred to as 'the act') and the government orders issued thereunder as ultra vires.2. ..... . clause (p) of section 2 defines tax meaning entertainment tax, betting tax or the totalizator lax, as the case may be and includes surcharge, cess, penalty or any other charge levied under this act.189 ..... delhi development authority : air1989sc307 , recorded, for upholding classification under article 14 mere classification is not enough but the same should have nexus to the object sought to be achieved. .....

State of U.P. and anr. Vs. Kamla Palace

Court : Supreme Court of India

Reported in : AIR1999SC617; JT1999(10)SC166; 1999(7)SCALE543; (2000)1SCC557; [1999]Supp5SCR452

..... the uttar pradesh entertainments and betting tax act, 1979 (u.p. ..... the abovesaid section 3a was further amended by act no. ..... cinemas and taxation laws amendment act, 1989 (u.p ..... 5 as a ceiling on fee for admission was not beneficial to them and they would stand to benefit by opting out from the incentive scheme and availing the benefit of recovering charges for maintenance conferred by the 1992 amendment were always and at any time free to do so.14. ..... before parting we would like to make it clear that some of the cinema owners have collected the amount of maintenance charges under the 1992 amendment under the interim orders passed by the high court. ..... full bench has during the course of its judgment observed, and rightly in our opinion, that if the benefit conferred by the impugned amendment was made general, i.e. ..... by its judgment and order dated 10.7.1995 the division bench declared the proviso to sub-section (1) of amended section 3a as ultra vires of the ..... full bench of the high court has rightly upheld the vires of the impugned amendment in its order dated 17.8.1995. ..... the validity of the amendment was challenged by a number of cinema houses/cinema owners by filing several writ ..... the foregoing reasons we are of the opinion that the division bench was not right in passing the order dated 10.7.1995 striking down the amendment impugned before it. ..... section 3a in its amended form along with the proviso appended to sub-section (1), which proviso is the bone of contention, is reproduced hereunder .....

Tata Sky Limited, Mumbai and Others Vs. the State of Tamil Nadu Throug ...

Court : Chennai

..... prayer in the writ petition was for writ of mandamus to declare the provisions of section 2(a) and 2(aa), 2(m) (vi), section 7(1) and section 8(2) of the delhi entertainments and betting tax act, 1996 and rules 12a, 26a and 31 of the delhi entertainments and betting tax, (amendment) rules, 2010 enacted to include dth services under the ambit of the act as unconstitutional and ultra vires the constitution of india. ..... challenged before the delhi high court were sections 2(a), 2(aa), 2(m)(vi), 7(1), 8(2) of the delhi entertainments and betting tax act, 1996 and rules 12a, 26a, 31, as amended by the delhi entertainments and betting tax (amendment) rules, 2010. ..... a matter of record that the second writ petition in w.p.no.4302 of 2012 before the delhi high court, challenging the levy of service tax, was rejected by the delhi high court, by order dated 20th july, 2012, by referring to the earlier decision of the delhi high court as to the sustainability of service tax as well as entertainment tax and the decision of the delhi high court on the delhi entertainments and betting tax act was challenged before the supreme court in civil appeal no.2147 of 2012 and the same is pending. ..... of punjab and another) and uttar pradesh high court in w.p.no.1819 of 2009 etc. ..... above-said question as to whether the state legislature is competent to levy entertainment tax on dth, was also considered by the allahabad high court vide order dated 20.07.2012 made in writ tax no.1819 of 2009 (sun direct tv pvt. .....

State of Uttar Pradesh and Others Vs. Vinay Kumar Jain

Court : Supreme Court of India

Reported in : 1996VIIIAD(SC)700; AIR1997SC342; JT1996(10)SC410; 1996(8)SCALE351; (1997)1SCC195; [1996]Supp8SCR777

..... then can that amended seating capacity be taken into consideration for the purposes of rule 24-a of the uttar pradesh entertainments and betting tax rules, 1981.13. ..... entertainments and betting tax act, 1979 or the rules framed thereunder, it may be mentioned, do not define the expression ' ..... section (1) of section 3 says that 'subject to the provisions of this act, there shall be levied and paid on all payments for admission to any entertainment, other than an entertainment to which section 4 or section 4-a or section 4-b applies or a compounded payment is made under the proviso to this sub-section, an entertainment tax at such rate.... ..... proprietor of a cinema opting to make compounded payment of entertainment tax under the proviso to sub-section (1) of section 3 of the act shall submit his written option in duplicate to the district magistrate before the last date fixed by the commissioner in this behalf in form 'r' appended to these rules declaring the total number of shows to be exhibited in a day, number of seats in the cinema classwise and the rates of tickets at full price and on reduced price if any. ..... are told that because of the absence of any composition agreement, the respondent's cinema theatre was governed by the main limb of sub-section (1) of section 3 of the uttar pradesh entertainments act and not by the proviso to sub-section (1) of section 3. ..... uttar pradesh entertainments and betting tax act, 1979 provides for two modes of levy of entertainment tax on cinemas. .....

Kamal Ji Vs. State of U.P. and ors.

Court : Allahabad

Reported in : 2010(3)AWC2524

..... cinema for a particular place shall initially be granted for a period not exceeding six months which may be extended for a further period not exceeding six months.section 4a as amended by the uttar pradesh entertainments and betting tax (amendment) ordinance, 2009 (u.p. ..... ordinance, 2009 and as per amended section 4a (3) where the licence of a travelling video cinema in a local area is extended or renewed or new licence is granted after the expiry of a period of one year from the date of start of the travelling video cinema under the uttar pradesh cinema (regulation of exhibition by means of video) rules, 1981 there shall be levied and paid an entertainment tax due for corresponding ..... submitted that under sub-section (3) of section 4a, the period of one year qualifies the extension, renewal and new licence and therefore only after expiry of one year from the date of start of the travelling video cinema after the extension, renewal or a fresh licence, there shall be levied of entertainment tax on a travelling video cinema treating it as travelling video cinema running in a permanent building under clause ..... , classify video cinemas for the purposes of this act with regard to the population of the local areas where they situate the number of permanent cinemas existing therein and may notify different rates of entertainment tax for different classes of video cinemas. ..... entertainments and betting tax act, 1979 has been amended ..... the relevant provisions of act and rules.8. ..... (3) of the act. .....

Shitla Prasad Dubey and anr. Vs. State of U.P. and ors.

Court : Allahabad

Reported in : AIR1999All260

..... entertainments, and betting tax act and rules framed thereunder. 8. ..... the petitioner's contention in this petition briefly stated is that the government itself realised that depriving a cinema owner of the benefit of grant in aid for violation of rule harsh and, therefore, amended the scheme and, therefore, the benefit should have been granted to the petitioner.18. ..... this order has been made on an application sent by the petitioner to the district magistrate, sant ravi das nagar claiming that he was entitled to the gram in aid benefit and prayed for the grant of the same in view of the amended government order dated 27-8-1998. ..... the amended government order copy of which is annexure 18 of the writ petition, stated that the benefit of grant of aid scheme would not be available where a person had constructed a cinema house without the approval under rule 3, although he may have been granted a licence but only those cinemas be denied this benefit where the construction has been started without submitting the plans and where the construction was started after the submission ..... this direction was apparently given by the court in view of the uttar pradesh cinematograph (20th amendment) rules, 1989 whereunder compounding fee of rs. ..... , 1998, the government amended the grant in aid scheme as contained in the government order dated 17-7-89. ..... a suitable writ, order or direction be issued declaring that the 20th amendment of the u.p. .....

M/S. Tata Sky Ltd. Vs. State of M.P. and Others

Court : Supreme Court of India

..... on august 1, 2009, the state of madhya pradesh passed the madhya pradesh entertainment duty and advertisements tax (amendment) act, 2009. ..... duty due, namely:- a) by a consolidated payment of such percentage as determined by the state government of the gross sum received by the proprietor on account of payments for admission to the entertainment and on account of the duty to be fixed by the state government; b) in accordance with returns of the payments for admission to the entertainment and on account of the duty; c) in accordance with the results recorded by any mechanical contrivance which automatically registers the number of persons admitted; d) xxx e) xxx f) xxx (3) xxx (4) xxx ..... the amendment act, however, did not introduce any provision in the parent act with respect to levy of entertainment duty on dth broadcasting. 16. ..... we, therefore, see no need to refer to the cases relied upon by the appellants relating to demand of duty on dth operations under the uttar pradesh entertainments and betting tax act, 1979 and under the bihar entertainment tax act. 43. ..... the tv signals transmitted from the broadcasting centre at chhattarpur, delhi, are in encrypted format and those are decrypted/decoded by the set top boxes and the viewing card inside the set top box supplied by the appellant to its subscribers. ..... commissioner of income tax i, new delhi (2008) 13 scc 94 (paragraphs 21 and 24 pages 100 to 101). 40. ..... the appellant is having a single broadcasting centre at chhattarpur, delhi. .....