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2013 (4) TMI 457 - HC - Indian LawsApplicability/refund of Entertainment duty – demand of NOC - whether the trade show constitutes an "entertainment" within the meaning of the Bombay Entertainments Duty Act, 1923 - petitioner submits that The annual IIJS and IIJS Signature events organized by the petitioner do not constitute entertainment and in order to constitute an entertainment an event must provide for amusement or enjoyment or something in the nature of a diversion or distraction. Petitioner has been paying entertainment duty on the sponsorship amount-received for IIJW in accordance with section 2(b)(viii) read with section 3. According to him IIJW is an event which is separate from IIJS. Held that - The fact that in a given case an exhibition involves a musical performance or a ramp show it constitutes an entertainment for the purposes of section 2(a). As the Supreme Court noted in the judgment in Geeta Enterprises [2008 (8) TMI 546], the expression "entertainment" has various shades, aspects, forms and implications. The event must possess a public colour and also that if the exhibitor derives some benefit in terms of money, it would be deemed to be an entertainment. The identity of the person who derives pleasure or entertainment is wholly irrelevant. The event which is organized by the petitioner is evidently organized on a massive scale. The nature of the event, the character of the goods displayed, the benefit which is derived by the exhibitor in terms of money and the nature of the budget both of the organizer and the exhibitors are indicative of the fact that the exhibition in the present case to which admission is made against the payment of money falls within the definition of the expression "entertainment" in section 2(a). In the circumstances, there is no occasion to direct a refund. Since we have held against the petitioner on the issue of exigibility to tax under section 3 of the Bombay Entertainments Duty Act, 1923, the direction which has been sought to the Commissioner of Police not to insist upon an NOC of the Additional Collector will not survive. Revisional remedy – Held that - An objection was raised in the affidavit in reply to the maintainability of the petition on the ground that a revisional remedy is available under section 10A(3) to the State Government against the impugned order, we have entertained the petition in view of the fact that the petitioner had sought to question the jurisdiction of the State in levying and demanding entertainment duty. The petition shall accordingly stand dismissed.
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