9911796707
TMI Blog2007 (11) TMI 398X X X X Extracts X X X X X X X X Extracts X X X X ..... ther entertainment tax was payable by the appellant in respect of a fashion show held at Gorakhpur in Uttar Pradesh on July 9, 2000 at St. Andrews Inter College for the selection of "Mr. Gorakhpur" and "Miss Gorakhpur". As it would appear from the materials on record, the appellant was found to be the organiser of the aforesaid fashion show which had been held without the permission of the District Magistrate. On the basis of enquiry, it was found that entertainment tax had not been paid for performing the aforesaid fashion show and accordingly a show cause notice was issued to the appellant which was replied to by the appellant. Not being satisfied with the explanation given, the District Magistrate assessed a sum of Rs. 43,270 by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ein) for establishing an Institute of Art, Fashion Designing and Modelling at Gorakhpur in collaboration with the respondent No. 8, Smt. S. Mishra, proprietor of the Cambridge Intertia Group. Another stand taken by the appellant in the reply to the show cause notice was that Miss Neetu Nathaniel was the Director and Smt. S. Mishra was the convener of the show and that the entire programme had been conducted under the direction of Miss Neetu Nathaniel. In his reply, the appellant requested the District Magistrate to issue notice to Miss Neetu Nathaniel who could enlighten him as to the alleged collection of money against tickets sold and funds collected from the organisers. Since the appellant was only a choreographer and his main function ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r disposal on February 22, 2005 and on behalf of the writ petitioner/appellant herein, it was sought to be reiterated that the writ petitioner/appellant was only the choreographer and had no function in holding the fashion show. It was also urged that the programme in its entirety was charitable in nature and being for an educational purpose, was exempted under section 11(3) of the 1979 Act. Negating the claim of the writ-petitioner/appellant, the High Court held that a fashion show could not be said to be in aid of education and was only meant to entertain the public. On the said finding, the Allahabad High Court dismissed the writ petition against which the appellant filed S.L.P. (C) No. 7731 of 2005 wherein leave has been granted. Mr. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... id advertisement it would be clear that while Cambridge Intertia Group as an Institute of Art, Fashion Designing and Modelling was presenting the fashion show, respondent No. 7 was the director, respondent No. 8 was the programme manager and the appellant was the programme director and choreographer on the occasion which was to be attended by a Minister of the State Government together with various persons shown as the sponsors of the programme. Mr. Dwivedi also submitted that since the Minister was the chief guest at the fashion show, various arrangements had been made so that the programme could be conducted safely and without any disturbance. Furthermore, one of the sponsors shown in the advertisement, namely, Mr. Pradeep Tekriwal, had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cards had been issued, the same was merely a subterfuge for the purpose of evading and/ or avoiding payment of entertainment tax. It is difficult to believe that the fashion show was held with the object of educating prospective students who would be interested in joining the Institute of Art, Fashion Designing and Modelling and was, therefore, exempt under section 11(3) of the 1979 Act, as the advertisement referred to above indicates the object of the show was to invite people to come and watch the new world of glamour and modelling and to see the world of exotic fashion in Gorakhpur itself. We, therefore, see no reason to interfere with the order passed by the District Magistrate, Gorakhpur and the High Court and we have no hesitation i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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