Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 2017 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (4) TMI 627 - HC - Indian LawsEntertainment tax on the musical concert performed / organized by the petitioner - Held that:- As for purpose of Amendment Act, 1998 and Section 3, 3A and schedule are read together with Section 29 r/w budget speech of the Hon'ble Finance Minister there can be only one conclusion that entertainment / activities mentioned in Schedule III, if they are performed in commercial manner and for profit making and which has no element of educational, medical, charitable, philanthropic or such other purposes, are not entitled to exemption from payment of entertainment tax like musical concert performed in the present case which has commercial element and the sole purpose is for profit making and all those activities mentioned in Schedule III shall be entitled to exemption from entertainment tax if there is an element of educational, medical, charitable, philanthropic or such other purposes and element is non commercial and non profit making. Therefore, the submission on behalf of the petitioner that for all the activities / entertainment mentioned in Schedule III irrespective of whether they are performed for any educational, medical, charitable, philanthropic or such other purposes or irrespective of fact whether they are performed for commercial purpose or not and / or there is a commercial element on such activities / entertainment, they shall be exempted from payment of entertainment tax cannot be accepted. As in the present case it is an admitted position that the live musical concerts organized by the petitioner on 24.12.2016 was admittedly not for any educational, medical, charitable, philanthropic or such other purposes. It is an admitted position that same is having commercial element and even they charge also very high entry fee ranging from ₹ 500/above and may be upto to ₹ 5000/per entry. Under the circumstances it cannot be said that the action of the respondent can be said to be in any way illegal and / or contrary to the legislative intent of Section 3A and Schedule III of the Entertainment Tax Act.
|