Entertainment Tax - Law Dictionary Search Results
Home Dictionary Name: entertainment taxEntertainment tax
Entertainment tax, a tax levied on payments for ad-mission to entertainments, first imposed by s. 1(1) of the (English) Finance (New Duties) Act, 1916. 'Entertainment' is defined by s. 1(6). See also Finance (No. 2) Act, 1931 (21 & 22 Geo. 5, c. 49), s. 5, Sched. II., and A.-G. v. Arts Theatre of London, Ltd., (1933) 1 KB 439 (part of subscriptions chargeable, apportioned); A.-G. v. Southport Corpn., (1934) 1 KB 226 (admission of non-bathers to swimming pool)....
Entertainment
Entertainment, In Stroud's Judicial Dictionary (4th Edn., Vol. 2, p. 916) the word 'entertainment' has been defined thus:Entertainment ..... for a public or special occasion ...... is an entertainment in the sense of a gathering of persons for entertainment.Entertainment (Small Lotteries and Gaming Act, 1956) c. 45, s. 4(1) included a tombola drive alone without accompanying festivities.The monologue or patter of a comedian, even if delivered at an entertainment provided by an institution whose activities are parly educational, was held to be a variety 'entertainment' within the meaning of the section.Similarly in Words and Phrases, Judicially Defined (Vol. 2, pp. 206- 207) the word entertainment has been defined thus:Entertainment is something connected with the enjoyment of refreshment-rooms, tables, and the like. It is something beyond refreshment; it is the accommodation provided, whether that includes a musical or other amusement or not.Similarly in Words and Phrases (Permanent Ed...
Cognizance
Cognizance (Judicial), knowledge upon which a judge is bound to act without having it proved in evidence: as the public statutes of the realm, the ancient history of the realm, the order and course of proceedings in Parliament, the privileges of the House of Commons, the existence of war with a foreign state, the several seals of the King, the Supreme Court and its jurisdiction, and many other things. A judge is not bound to take cognizance of current events, however notorious, nor of the law of other countries. See Roscoe's Evidence at Nisi Prius.Means 'jurisdiction' or 'the exercise jurisdiction' or 'power to try and determine to causes'. In common sense taking notice of, Rakesh Kumar Mishra v. State of Bihar, (2006) 1 SCC 557.Means 'jurisdiction' or the exercise or jurisdiction or power to try and determine causes, K. Kalimuthu v. V. State By DSP, (2005) 4 SCC 512.Means 'taking notice of', S.K. Zutshi v. Bimal Debnath, (2004) 8 SCC 31.Means exercising jurisdiction if it is in respec...
Entertainment expenditure
Entertainment expenditure, the expression 'enter-tainment expenditure' is of wide import. However, in the context of disallowance of 'entertainment expenditure' as a business expenditure by virtue of sub-s. (2A) of s. 37, the word 'entertainment' must be construed strictly and not expansively. Ordinarily, 'entertainment' connotes something which may be beneficial for the mental or physical well being but is not essential or indispensable for human existence. A bare necessity, like ordinary meal, is essential or indispensable and, therefore, is not 'entertainment' the expenditure incurred in extending customary hospitality by offering ordinary meals as a bare necessity, is not 'entertainment expenditure', C.I.T. v. Patel Bros., (1995) 4 SCC 485: AIR 1995 SC 1829 (1833). [Income-tax Act, (43 of 1961), s. 37(2A)]...
Sunday
Sunday [fr. sunnan daeg, Sax., the day of the sun], the first day of the week, the Lord's Day, termed in the Sunday Observance Act, 1677 (29 Car. 2, c. 7, infra), 'the Lord's Day, commonly called Sunday.' It is a dies non juridicus, but an arrest for crime can be effected on this day; and bail can arrest their principal, and a sergeant-at-arms can apprehend; but no other law proceedings can be taken. By the Sunday Observance Act, 1677, it is enacted that:-No tradesmen, artificers, workmen, labourers, or other person whatsoever shall do or exercise any worldly labour, business, or work of their ordinary callings [barbers are not within the enactment: Palmer v. Snow, (1900) 1 QB 725] upon the Lord's Day, or any part thereof (works of necessity and charity only excepted).The (English) Hairdressers and Barbers Shops (Sunday Closing) Act, 1930 (20 & 21 Geo. 5, c. 35), prohibits opening on Sundays (Jewish hairdressers may open on Sunday but must close on Saturday).The (English) Shops (Sunday...
Reason to believe
Reason to believe, does not mean a purely subjective satisfaction. The belief must be held in good faith; it cannot be merely a pretence, S. Narayanappa v. CIT, Bangalore, AIR 1967 SC 523: (1967) 65 ITR 219: 1967 1 SCJ 161.Reason to believe, does not mean a purely subjective satisfaction. The believe must be held in good faith. It cannot be merely a pretence, S. Narayanappa v. C.I.T., Bangalore, 1967 ITR 219: AIR 1967 SC 523.Reason to believe, is not synonymous with subjective satisfaction of the officer. The belief must be held in good faith; it cannot merely be a pretence, Partap Singh v. Director of Enforcement, AIR 1985 SC 989: (1985) 3 SCC 72.Means that reasons should exist but the court will not go into the adequacy of such reason, Manchand & Co. v. CIT, West Bengal, AIR 1969 Cal 431.Means coming to the conclusion on the basis of the information that a thing, condition, statement or fact exists. It only means facts which prima facie will convince any reasonable person under the c...
Theatre
Theatre, a place kept for the public performance of stage-plays (see STAGE-PLAY), which expression includes 'every tragedy, comedy, farce, opera, burletta, interlude, pantomine, or other entertain-ment of the stage.' By the Theatres Act, 1843 (6 & 7 Vict. c. 68), such a place may not be had or kept without a licence from the Lord Chanberlain of the Household of the sovereign in the metropolis, and from the justices of the peace elsewhere, s. 2 of the Act enacting that:-2. It shall not be lawful for any person to have or keep any house or other place of public resort in Great Britain, for the public performance of stage plays, without authority by virtue of letters-patent from Her Majesty, her heirs and successors, or predecessors, or without licence from the Lord Chamberlain of Her Majesty's household for the time being, or from the justices of the peace as hereinafter provided; and every person who shall offend against this enactment shall be liable to forfeit such sum as shall be awa...
Entertain
Entertain, means 'file or received by the High Court' and it has no reference to the actual hearing of the application for leave to appeal; otherwise the result would be that in many cases applications for leave to appeal would be barred because the applications have not been put up for hearing before the High Court within 60 days of the order of acquittal, Lala Ram v. Hari Ram, (1969) 3 SCC 173: AIR 1970 SC 1093: (1970) 2 SCR 898.The expression 'entertain' in proviso to cl. (b) of Or. 21, r. 90,Civil Procedure Code,1908 means 'adjudicate upon' or 'proceed to consider on merits' and not 'initiation of proceeding', Hindusthan Commercial Bank Ltd. v. Punnu Sahu (1971) 3 SCC 124: AIR 1970 SC 1384. [Civil Procedure Code, 1908 (As amended by Allahabad High Court) O. 21, R. 90]Means shall not admit to consideration, Nanu Vasudevan v. Kalikarthiayaniamma, AIR 1991 Ker 233.Meaning 'institute' , Martin & Harris Ltd. v. VIth Additional Distt. Judge, (1998) 1 SCC 732.Means 'to adjudicate upon' or...
Luxury
Luxury, as an entirely relative term; a free indulgence in costly food, dress, furniture or anything expensive which gratifies the appetites or tastees; also a mode of life characterized by material abundance and gratification of expensive tastes, (Corpus Juris Secundum, Vol. IV, p. 887).Luxury, could among other meanings be defined as (1) abundance, sumptuous enjoyment; (2) the habitual use of, or indulgence in, what is choice or costly; (3) refined and intense enjoyment; means of luxurious enjoyment; (4) in a particularized sense; something which conduces to enjoyment or comfort in addition to what are accounted the necessaries. Hence, in recent use, something which is desirable but not indispensable; and (5) as an attribute as luxury coach, cruise duty, edition, flat, liner, shop, tax, trade, Oxford English Dictionary, 2nd Edn., Vol. IX.Means something which conduces enjoyment over and above the necessaries of life. It denotes something which is superfluous and not indispensable and...
Entertained
Entertained, when the proviso speaks of the enter-tainment of the appeal, it means that the appeal such as was filed will not be admitted to consideration unless there is satisfactory proof available of the making of the deposit of admitted tax, Lakshmiratan Engineering Works Ltd. v. Asst. Commissioner (Judicial), AIR 1968 SC 488 (493). [Uttar Pradesh Tax Act, 1948 (15 of 1948), s. 9, Proviso]...
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