TMI Blog1952 (3) TMI 30X X X X Extracts X X X X X X X X Extracts X X X X ..... under Section 3 of the Act. According to the prosecution story, on 7th February, 1950, the Enter- tainment Tax Inspector entered the cinema-house for the purpose of checking and he found in the inter class thirteen persons sitting without tickets. These persons were liable to pay the entertainment tax under Section 3(2) of the Act but they had been admitted without payment of the same. The proprietors of the cinema-house were, therefore, held liable to pay the penalty prescribed under Section 5(3) of the Act. The defence of the accused persons was that they were not liable to pay any penalty as the thirteen persons were board-boys and band-men and that they were on duty in connection with the entertainment because in the interval the band ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt, it would have used a restrictive phrase like during the course of entertainment' or 'inside the entertainment' instead of such a wide phrase as 'in connection with the entertainment'." Mr. Baleshwari Prasad, learned counsel for the accused persons, has supported the reference and the interpretation placed upon the phrase referred to above by the learned Sessions Judge. Learned counsel holding the brief of the Government Advocate has, however, opposed the reference. Sub-section (1) of Section 4 of the Entertainment and Betting Tax Act, 1937, is in these terms: "Save as otherwise provided by this Act, no person, other than a person who has some duty to perform in connection with the entertain- ment or a duty imposed upon him by law, shall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion (2) of Section 3 of the Act the persons admitted free of charge or on a concession rate are also liable to pay the same amount of entertainment tax as would be payable by them had they been admitted on full payment to the class to which they were entitled. Consequently, the thirteen persons who were found inside the place where the entertainment was being held without tickets were liable to pay the entertainment tax. In any place like a cinema house where entertainment is being held there are usually present (1) persons who have gone to see the entertain- ment, and (2) persons who have some duty to perform in connection with the entertainment. Section 4(1) of the Entertainment and Betting Tax Act exempts the latter class of persons fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uties inside the entertainment or during the course of entertainment it would have used a restrictive phrase and not a wide phrase like the one which has been used, I may point out that the legislature has made pro- vision in Section 4 of the Entertainment and Betting Tax Act for admission to an entertainment and for payment for such admission. The section lays down, as already pointed out, that every person admitted to an entertainment must have a ticket and pay the entertainment tax in the manner prescribed therein. Exception is made only in the case of persons who have some duty to perform in connection with the entertainment, and having regard to the fact that the phrase applies to the persons who are admitted to the place where the ent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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