TMI Blog1960 (12) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... pective of the goods displayed for sale inside. The admission to the Dome was free and unrestricted during the morning hours between 9 A.M. and 12 noon. According to the applicants, it was however restricted in the evening hours from 4 P.M. to 9 P.M. to bona fide purchasers. The persons who were minded to go to the Dome in the evening were required to obtain a token of the value of ₹ 2/-. This amount was later on adjusted towards the price of cloth purchased by the person visiting the Dome. The token could thus be exchanged for ₹ 2/- worth of cloth fabrics inside the Dome. In order to attract a large number of visitors and promote the sales of their fabrics, the petitioners used to arrange every evening between 4 P.M. and 9 P.M. a display of the fabrics ..... by mannequins who used to wear and show off Saries, costumes etc. manufactured by the Mills. The petitioners averred that this display by mannequins was visible to all persons standing outside and was not restricted to buyers inside the Dome. 3. On 24th October, 1960, the petitioners informed the District Excise Officer, Jabalpur of their intention to hold an exhibition for sale of their fabrics. In reply, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the entrance for allowing the admission inside the dome, and without the production of the ticket admission inside was not allowed . In paragraph-3 of the return, it has been further stated : The display and the performance inside was an entertainment, for the fashionable ladies and gentlemen of the towns who were rather attracted more towards the show than towards the purchase of cloth. As a well experienced businessman the petitioners had contrived this good contrivance by which the fashion show was not allowed to the visitors free of charge. Admission fee was itself sufficiently high and could be afforded by only those who are capable purchasers also. In heavy purchases the adjustment of ₹ 2/- had no significant proportion. The fact that the show may be visible to some extent to passers by on the road is irrelevant . The respondents, therefore, say that under the scheme employed by the petitioners for the display and exhibition of their goods the levy of entertainments duty under the Act was justified. 4-A. The question as to the liability of the petitioners for the payment of entertainments duty depends upon the construction of the Act, and especially of Sectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... omprehended within the terms where the circumstances require that they should. 6. The natural import of the term 'entertainment' is amusement and gratification or some sort. The term connotes something in the nature of an organised entertainment. This is evident from the fact that the Act was enacted to provide for the levy of a duty in respect of admission to theatres, cinemas and other places of public entertainment. Therefore an entertainment to come within the definition of Section 2 (b) and of the provisions of the Act must be some exhibition, performance, amusement, game or sport for the purpose of entertainment, that is, for affording some sort of amusement and gratification to those who see or hear it. In the present case, it is impossible to say on the agreed facts that there is any exhibition, performance, amusement, game or sport which is an integral component factor attracting the visitors to the Calico Dome. In the return, much emphasis was laid on the fact that during the evening hours there was a special programme of fashion show by specially trained girls ..... and for that show seating arrangement was also made inside the dome and a stage was also er ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them might have gone to the place merely for the purpose of watching the display and seeing something which they had not seen before. But the fact that these people went out of curiosity and novelty did not make the exhibition of cloth or the display by mannequins inside the Dome an entertainment, which otherwise was not an entertainment. 8. The word exhibition occurring in the definition of entertainment in Section 2 (b) must take its colour from the natural import of the term 'entertainment'. If certain goods are exposed to view for the purpose of sale, there is no doubt an exhibition of goods in the sense of showing . But that is not any entertainment. The exhibition for sale of the fabrics themselves in elegant surroundings under a canopy put up. by the petitioners did not afford any gratification, diversion or amusement. It was no more than a display of cloth and apparels in a well-decorated shop. The display by mannequins was simply a spectacle of living people instead of dummy models showing of the fabrics for impressing on the visitors the 'chic' of the material manufactured by the petitioner-Mills. To call such an exhibition entertainment is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh Courts. But Shri Sen, learned counsel appearing for the petitioners, referred us to Lyons and Co. v. Fox, 1919-1 KB 11. Cordiner v. Stockham, (1920) 1 KB 104, Attorney-Genera] v. Arts Theatre Club of London, 1932 All ER 663 (sic)0 and Attorney-General v. London Casino. Ltd., 1987-3 All ER 858. None of these cases is directly in point, though one of them viz. 1919-1 KB 11 (supra) is of some use. The general principles laid down in the judgments of Darling, Lawrence, and Bailhache JJ. favour the view we have taken. That was a case of Trocadero Restaurant, a well known place in London, where during tea or dinner a concert was provided. The public were not admitted to the Restaurant unless they were about to take meals, and on the implied terms that they would make payments to the proprietors at the prices fixed by them. No charge was made in any form except for the meals, which was served both at a fixed price and also a la carte, and for which a bill was rendered to the customers before they left the Restaurant. A person who had finished his meal was allowed to remain in the Restaurant. The dinner concert continued for one hour after the service of dinner had ceased. On thes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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