Judgment Search Results Home > Cases Phrase: the punjab entertainment duty act 1955 Page 1 of about 53,950 results (0.611 seconds)

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

Court : Chennai

..... however, considering the provisions of the punjab entertainment duty act, 1955, different from the tamil nadu entertainments tax act, 1939, for the reasons already stated, on the wording of section 4-i, we have no hesitation in rejecting the contention of the state and thereby allowing the contention of the petitioners. ..... thus, the high court held that levy of entertainment duty under section 3(3c) of the punjab entertainment duty act, 1955 for providing entertainment by broadcasting signals on tv sets is intra vires the powers of the state legislature. ..... state of punjab and another) is concerned, the punjab and haryana high court held that the expression "entertainment" in punjab entertainment duty act of 1955 is used in a very wide sense to cover entertainment of any kind. ..... the provisions under the punjab entertainment duty act under section 3(3c) reads as under: "(3c) notwithstanding anything contained in this section, in the case of entertainment, provided with the aid of dish relating to direct-to-home television, the proprietor of such entertainment shall pay entertainment duty at the rate of 10 per cent of the charges, received by such proprietor from the subscriber. .....

Gopi Nath Madan Gopal Vs. State of Punjab and anr.

Court : Punjab and Haryana

Reported in : AIR1963P& H116

..... the assessing authority under the punjab entertainments duty act, 1955, (hereinafter to be referred to as the act) made an order on 30th june 1960 imposing a duty in the sum of rs. ..... the only point which requires determination is whether rule 36(3) (a) of the punjab entertainments duty rules, 1956, is intra vires the provisions of the act in so far as it provides for deposit of the duty assessed before a revision is entertained and decided by the revisional authority. ..... the revisional authority was requested to decide the petitions without deposit of the entertainment duty but that authority did not agree and passed an order on 28th october 1960 that the revisions could not be heard without the deposit of the entertainment duty as provided by rule 36 of the punjab entertainments duty rules, 1956. ..... section 9 of the punjab professions, trades, callings and employments taxation act, 1955, lays down that an aggrieved person can appeal against an order fixing liability on a person to pay the tax under that act but the amount of tax must be paid before the appeal is entertained. .....

Grand Cinema, Mansa Vs. Entertainment Tax Officer, Bhatinda and ors.

Court : Punjab and Haryana

Reported in : AIR1969P& H98

..... authority may, at any time, suspend, cancel or revoke a licence, granted under section 5, on one or more of the following grounds, namely :- x x x x x x (e) the licensee has been convicted for not less than three times of an offence punishable under clause (a) of sub-section (1) of section 15 of the punjab entertainments duty act, 1955, or has compounded such offence for not less than three times under section 16 of that act; (f) a penalty under section 14-a of the act referred to in clause (e) has been imposed for not less than three times ..... the principal question, that requires determination is, whether section 4 of the punjab taxation laws (amendment) act, 1963, which introduced section 14-a in the punjab entertainments duty act (act no. ..... section 13 provides for the production and inspection of accounts and documents with the object of realization of the entertainment duty. ..... 'section 14-a(1) where a proprietor of an entertainment commits any of the acts specified in sub-section (1) of section 15, the prescribed authority may, after affording such proprietor a reasonable opportunity of being heard, direct him to pay, by way of penalty in addition to the tax assessed by it on such proprietor, if any, under sub-clause (ii) of clause (e) of section 2, a sum not exceeding two thousand rupees.no prosecution for an offence under this act shall be instituted against a proprietor of an entertainment in respect of the same facts on which a penalty has been imposed on him under .....

Deep Snack Bar and ors. Vs. State of Haryana and anr.

Court : Punjab and Haryana

Reported in : AIR1984P& H377

..... sets falls within the definition of the word 'entertainment' as defined in sec 2(d) of the punjab entertainment duty act, 1955. ..... as such shows were liable to entertainment duty under section 3 of the punjab entertainment duty act, 1955. ..... it is said that the assistant excise & taxation officer (respondent 3) came to the premises of the petitioner on 3rd october, 1983, and directed it to furnish security, under the punjab entertainment duty act read with the cinematograph act for payment of entertainment duty. ..... the definition of the word 'entertainment' in the punjab entertainment duty act is similar to that as was given in the u. p. ..... a person admitted to entertainment is liable to pay the prescribed entertainment duty and the person who screens movies for entertainment, of his customers is required to deposit security to ensure the payment of entertainment duty. ..... after the reorganisation of the punjab state, the act became applicable to the state of haryana. ..... it was observed therein that the word 'entertainment' has been used in section 2(3) of the uttar pradesh entertainment and betting tax act, 1937, in a very wide sense so as to include within its ambit, entertainment of any kind including one which may be purely educative. ..... in pursuance of that suggestion, the punjab state, as it then existed, enacted the punjab cinemas (regulation) act, 1952. ..... for the entertainment of the customers, the owners contravene the provisions of the haryana act.6. .....

Dahiya Films Vs. State of Haryana and ors.

Court : Punjab and Haryana

Reported in : (2003)135PLR227

..... in the writ petition, reliance has been placed on the provisions of sub-section (3) of section 11 of the punjab entertainment duty act, 1955 (as applicable to the state of haryana), which provides that the government may for promotion of peace and international goodwill or encouragement of arts and crafts, sports or other public interest, by general or special order, exempt any entertainment or class of entertainments from liability to pay duty under that act. ..... reliance has also been placed on rule 22 of the punjab entertainment duty rules, 1956 (as applicable to the state of haryana). ..... this petition filed under article 226 of the constitution seeking a writ in the nature of mandamus or any order or direction to the respondents to grant exemption to the petitioner from payment of entertainment duty in respect of haryana feature film 'kes upne ka jiker'. ..... in para 4 of the order dated november 20, 1985, the aforementioned reasons have been mentioned, which read as under:-'although the picture falls within the parameters of eligibility of entertainment duty, technically speaking, yet a final appraisal.... ..... demerits of the movie does not go to make out a case for its being exempted from entertainment duty. ..... xx xxx xx(3) the government may, for promotion of peace and international goodwill or encouragement of arts and crafts, sports or other public interest, by general or special order, exempt any entertainment or class or entertainments from liability to pay duty under this act.'22. .....

M/S. Laxmi Video theaters and Others Vs. State of Haryana and Others

Court : Supreme Court of India

Reported in : AIR1993SC2328; 1994(1)ALT11(SC); JT1993(4)SC218; (1993)IIILLJ42SC; 1993(3)SCALE103; (1993)3SCC715; [1991]1SCR894; [1993]Supp1SCR159; 1992(2)SLJ14(SC)

..... the learned single judge rejected the contention urged on behalf of the appellants that section 3-a as inserted in the punjab entertainment duty act, 1955 in the state of haryana in 1984 and rule 8-a inserted in the punjab entertainment duty rules, 1956 in the state of haryana in 1984 wherein separate provisions have been made for levy of entertainment duty on video shows indicate that video parlors have not been treated at par with regular cinemas. ..... these appeals raise for consideration the question whether a video parlors wherein a pre-recorded cassette of a cinematograph film is exhibited through the medium of video cassette recorder (vcr)/video cassette player (vcp) falls within the ambit of the definition of 'cinematograph' contained in the cinematograph act, 1952 and the punjab cinemas (regulation) act, 1952 (hereinafter referred to as 'the act').4. ..... they have not obtained any licence for such exhibition of pictures under the provisions of the act and the punjab cinemas (regulation) rules, 1952 (hereinafter referred to as 'the rules') as applicable in the state of haryana. ..... as they were required to obtain the necessary licence under the act and and the rules, they moved the high court of punjab & haryana for an appropriate writ declaring that they are not required to obtain such licence. .....

V.P. theatre Vs. State of Punjab and anr.

Court : Punjab and Haryana

Reported in : [1990]185ITR429(P& H)

..... vide notification dated april 1, 1986, the state of punjab levied the entertainment duty by adding the amended provisions of the punjab entertainment duty act, 1955. ..... the punjab state levied an entertainment duty under the punjab entertainment duty amendment act, 1986. ..... under the said notification, the state of punjab imposed the entertainment duty on the proprietors of video parlors. ..... 3/6/87-lguiv/15381 : in exercise of the powers conferred by clause (a) of sub-section (1) of section 242 of the punjab municipal act, 1911 (punjab act iii of 1911), the president of india is pleased to impose show tax on the establishments who are using video for exhibition of cinema films on commercial basis within the municipal limits of notified area committees in the state as under :-- (i) in places where no permanentcinema exists.rs. ..... later, another notification dated july 9, 1976 under sub-section (1) of section 71 of the act was issued by the governor of the punjab by which that tax was reduced from 10 paise to 5 paise per sold ticket. ..... similar is the situation with respect to the show tax and entertainment tax imposed by the corporations as the statutory provisions of the corporations act and the notifications issued are almost, similar and pari inateria in all respects with those of the municipal act, 1911, and the notifications issued thereunder.16. .....

Parbhat Talkies and ors. Vs. State of Punjab and anr.

Court : Punjab and Haryana

Reported in : [1989]73STC249(P& H)

..... article 14 of the constitution of india has tseen invoked by the petitioners-cinema owners and an association of cinema owners, operating in the state of punjab, to challenge the insertion of sub-section (1-a) in section 3 of the punjab entertainment duty act, 1955 (for short 'the act') with effect from 1st april, 1986, annexure p.1 to the petition.2. ..... by means of television, the state of punjab has taxed exhibitors by means of the impugned legislation as follows :(1-a) notwithstanding anything contained in sub-section (1) the government may, by notification, levy lump sum entertainment duty at a rate not exceeding:(a) four thousand rupees per annum in the local area of a city constituted as such under the punjab municipal corporation act, 1976 or of a municipality declared as such under the punjab municipal act, 1911; and(b) three thousand rupees per annum in areas other than the local areas specified ii in clause (a)in respect of entertainments arranged by a proprietor .....

Chrysalis International Pvt. Ltd. Vs. the State of Haryana and ors.

Court : Punjab and Haryana

Reported in : (2008)152PLR323

..... 19345 of 2004, 19368 of 2004, 20002, 20003 & 20005 of 2004 and 443 of 2005, challenging the levy of entertainment duty under the punjab entertainments duty act, 1955 (for short 'the act') as applicable to the state of haryana.2. in c.w.p. no. ..... but the players or the artists, who are entertaining their guests or the audience, are not liable to pay entertainment duty as they are not the persons, who are admitted on payment to entertainment as defined under section 2(d) of the act. ..... the said judgment was relied upon by the learned appellate authority, to return a finding that the games/sports where the persons are ordinarily admitted on payment, is entertainment, liable to entertainment duty under the act. ..... the proviso to sub-section 2 of section 3 of the act, contemplates that if the government considers that an order specifying entertainment duty should be brought into force at once, the final notification can be issued without previous publication. ..... the issue in all these petitions is common as to whether such activity carried out by the persons, who are participating in the sports or such like activity, are liable to pay entertainment duty under the act.4. ..... another argument raised is that the notification imposing entertainment duty @ 125% was not published keeping in view the provisions of section 3 of the act. ..... entertainment and betting tax act, 1937 to contend that the petitioner is not liable to pay the duty. .....

Ludhiana District Cooperative Milk Vs. Vs.

Court : Punjab and Haryana

..... to the corporation the whole or such part as it may determine of the tax collected by it- -5- (a) under the indian stamp act, 1899 on account of stamp duty on transfer of property situated within the local area of the city; (b) under the punjab motor vehicles taxation act, 1924, from every person keeping a motor vehicle within the local area of the city; (c) under the punjab electricity (duty) act, 1958, on the energy supplied within the local area of the city; (d) under the punjab entertainment duty act, 1955 from every person admitted to an entertainment within the local area of the city; (e) under the punjab entertainments tax (cinematograph shows) act, 1954, from the ..... proprietor of the .....