TMI Blog1996 (11) TMI 458X X X X Extracts X X X X X X X X Extracts X X X X ..... of any type of antenna with a cable nit-work attached to it or cable television, of film, or moving picture or series of moving pictures, by means of transmission of television signals by wire where `subscribers' television sets at residential or non-residential place are linked by metallic coaxial cable or ontic fiber cable to central system called the head end. The expression entertainment is defined in Clause (4) of Section 3 thus: `Entertainment' means a horse race or cinematograph exhibition to which persons are admitted on payment or television exhibition for which persons are required to make payment by way of contribution, or subscription, or installation or subscription, or installation or connection charges or any other charges collected on any manner whatsoever. Explanation - For the purposed of this clause and other provisions of this Act, `Cinematograph exhibition' includes exhibition of film on Television screen through Video Cassette Recorder and through cable television network. Section 4-E is the charging section so far as cable television is concerned. Sub-section (1) thereof provides: (1) Notwithstanding anything contained in se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e contentions advance by the writ petitioners separately and exhaustively and rejected each of them. Since we agree with the reasoning and conclusions arrived at by the High Court on all the issues, we think it unnecessary to deal with the above submissions except contentions No. 3, 4 and 7. Leave granted in all the special leave petitions. The submissions of the learned counsel for the appellants (with respect to contentions 3, 4 and 7 referred to above) are to the following effect:- The appellants not only show films on their net-work using video-cassette/disc and recorder but also relay the programmes broadcast by Doordarshan, B.B.C, C.N.N.,Star T.V. and other similar T.V. net-works. Most of the programmes shown by them ar educative in nature. The entertainment part is hardly 10 per cent. In any event providing entertainment is also part of freedom of speech and expression. By levying tax at the rate of 40 per cent of the appellants` collections, the State is casting an unbearable burden upon the appellants. It is not possible for the appellants to survive in business of providing entertainment if they are made to pay tax at the said rate. The immediate and direct effect of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... terests. In Secretary, Ministry of Information and Broadcasting, Government of India Others v. Cricket Association of Bengal Others [1995 (2) S.C.C. 161] one of us ( B.P. Jeevan Reddy, J.) stated the proposition, flowing from the decided cases, in the following words: Providing entertainment is implied in freedom of speech and expression guaranteed by Article 19 (1)(a) of the Constitution subject to this rider that where speech and conduct are joined in a single course of action, the free speech values must be balanced against competing societal interests. (at page 297). Even with respect to the freedom of Press, this Court said in Express Newspapers v. Union of India [1985 (S.C.C 641]: Newspaper industry enjoys two of the fundamental rights, namely the freedom of speech and expression guaranteed under Article 19(1)(a) and the freedom to engage in any profession, occupation, trade, industry or business guaranteed under Article 19(1)(g) of the Constitution, the first because it is concerned with the field of expression and communication and the second because communication has become an occupation or profession and because there is an invasion of trade, business and ind ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng their free speech right. Though the appellants have alleged that the tax imposed is too heavy and is intended to drive them out of their business with a view to help the cinema theatres, no material has been placed before us to substantiate the said averment. The respondent`s case is that the cable television has taken the place of cinema. It has replaced the cinema to certain degree. The cable television is performing the very same function as is performed by the cinema. Cinema also provides entertainment. It also provides educational programmes. Indeed according to the learned counsel for the State, major chunk of the programmes shown on cable television are pure and simple entertainment and that they are mainly engaged in showing films which are broadcast either by T.V. net-works or relayed by the appellants with the help of a V.V.R. Counsel complained that some of the programmes shown by the appellants are having a deleterious effect upon the young and impressionable. With a view to promote their business counsel submitted, the appellants are showing programmes designed to cater to base instincts and vulgar tastes. It is accordingly submitted that the rate of entertainment t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
