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2018 (5) TMI 2160 - HC - Indian LawsLevy of Entertainment Tax - carriage of passengers on aerial ropeway to Naina Deviji Temple under the Himachal Pradesh Entertainment Duty Act, 1968, more particularly, under the amendment, which was carried vide H.P. Entertainments Duty (Second Amendment) Act, 1999 (Act No. 3 of 2000) - whether the State Government has the competence to issue notification imposing entertainment tax on ropeway? - invocation of principle of ejusdem generis. HELD THAT:- The aerial ropeway of the petitioner is providing entertainment and, therefore, the only question that remains for consideration is whether in the absence of any provision in the H.P. Aerial Ropeway Act, the State by amending the Entertainments Duty Act can recover the same. As observed by the Hon'ble Supreme Court, only Entries 45 to 66 of the Seventh Schedule are those that can be taxed. The Aerial ropeway Act was enacted to authorize, facilitate and regulate the construction and working of aerial ropeways in Himachal Pradesh without there being any provision of levying tax of the instant kind, whereas on the other hand, the Entertainments Duty Act was enacted to provide for levy on entertainment duty in respect of admission to public entertainments. The mere fact that no amendment was made in the Aerial Ropeway Act and the amendment was made in the Entertainments Duty Act is inconsequential as the entertainment duty in respect to admission to public entertainment could only be taxed under the Entertainments Duty Act, as such, we find it expressly difficult to agree with the view of the learned Single Judge of High Court of Uttrakhand, who only on the basis that no amendment had been carried in the United Provinces Aerial Act, 1922 had quashed the amendment. It is more than settled that as a general rule when two different words are used by a statute, prima facie one has to construe different words as carrying different meanings. Even though at sometime two different words are used in one and the same statute to convey the same but i.e. exception rather than the rule. The word "entertainment" has to be understood in the contest that was intended by the legislature with respect to the Entertainments Duty Act, keeping in mind the purpose for which the statute was enacted - there is no provision in the H.P. Aerial Ropeway Act to levy tax or duty as this Act only authorizes to facilitate and regulate the construction and working of aerial ropeways in Himachal Pradesh, whereas on the other hand, Entertainments Duty Act has been specially enacted by the State under Entry 62 of List-II for imposition of taxes and duties on entertainments. The aerial ropeway is providing entertainment and, therefore, in such circumstances, the doctrine of ejusdem generis cannot be pressed into service to defeat the dominant statutory purpose of the entertainment tax. Merely because it is the aerial ropeway, it does not mean that it can only be taxed under the Aerial Ropeway Act and not under the Entertainments Duty Act. Even otherwise, the definition of "entertainment" as originally defined and even thereafter it was amended would show that the same deals with all different aspects of entertainments like exhibition, performance, amusement, game, sport or race or lastly aerial ropeway. Thus, once each one of the words carries a separate and distinct meaning then obviously, the principle of ejusdem generis cannot be invoked. Petition dismissed.
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