TMI Blog1972 (3) TMI 96X X X X Extracts X X X X X X X X Extracts X X X X ..... d handed them over to be placed in the museum for which the aforesaid trust was created by him. The museum was founded for the benefit of the public or visitors who visited the historical city of Jaipur. It is stated that research scholars, students of history and persons interested in archaeology, architecture, science or arts derive benefit out of the museum winch provides an opportunity for further studies and to augment their knowledge in the above subjects. That the Secretary of the trust, vide his order dated 24th May, 1965, framed rules prescribing the ticket charges for admission to the museum. The ticket charges varied from Re. 1/- to ₹ 4/- according to the categories of the visitors and areas of interest. There is also provision for free pass in certain cases. His Highness further donated rupees one lac for the upkeep and maintenance of the said museum, 3. On the 1st of December, 1961, the Entertainment Tax Officer-cum Sales Tax Officer, B Circle, Jaipur City, issued a notice to the appellant to pay entertainment tax leviable on the admission tickets issued and demanded the yearwise account of the sale of the tickets issued till 15th December, 1961. The appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 7-8-1968 and required the appellant to show cause against imposition of penalties. On 29-10-68 the appellant filed a writ application in this Court praying that the orders of the respondent No. 2 dated 3-10-68 and 15-10-68 (it is not an order but a notice) be quashed by a writ of certiorari or any other writ or direction. The appellant also prayed for a writ of prohibition restraining the respondents from issuing any notice or levying any entertainment tax or imposing any penalty on the appellant. 6. The writ was opposed by the respondents who filed a joint reply. The respondents inter alia took a plea that the appellant had an alternative remedy by way of appeal under the statute, which he did not avail of, and, therefore, he could not be entitled to invoke the extra-ordinary jurisdiction of the Court under Article 226 of the Constitution. 7. Having regard to the circumstances of case, the learned single Judge over ruled the preliminary objection based on the existing of alternative remedy and entertained the writ application on merits. The learned single Judge considered the contentions advanced from him, examined the definition of various expressions in the Act and noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent of a petition under Article 226 something going to the root of the jurisdiction of the Sales; Tax Officer, something to show that it would be a case of culpable injustice to the assessee to force him to adopt the remedies provided by the Act . There observation: no doubt emphasise the advisability of not permitting easy resort to extra-ordinary remedies, especially in cases where statutory remedies are available. The matter is, however, before us at the appellate stage against a decision on merits of the learned single Judge. In this connection, we cannot ignore the following observations in the case [1965]3SCR71 relied upon by the Additional Advocate General- But as the High Court chose to entertain the petition, we are not inclined to dismiss the petition on this ground at this stage. We are also of the opinion that in the present case there is no dispute of facts and the questions requiring determination relate to the interpretation of the statutory provisions We, therefore, over ruled the preliminary objection and proceeded to hear the appeal on merits. 9. Coming to the merits, we may at once say that the decision of the case hinges upon the interpretation of Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. State of Madhya Pradesh and Ors . AIR1961MP257 wherein the liability to tax under the C P. and Berar Entertainments Duty Act (30 of 1963) came up for determination where in the terms entertainment , admission to an entertainment' and 'payment for admission were similarly defined. After noticing the definitions, the Bench observed: Now, it will be seen that the definitions given in Section 2 of 'entertainment', 'payment for admission', and 'admission to an entertainment.' are not precise. They are inclusive definitions. The terms must, therefore, first be understood in their ordinary meaning and then in their enlarged meaning given by the definitions. It is well settled that the word 'include' is used in interpretation clause; where it is intended that while the term defined should retain its ordinary meaning, its scope should be widened by specific enumeration of certain matters which its ordinary meaning may or may not comprise so as to make the definition enumerative, and not exhaustive, and when it is so used these words or phrases, must be construed as comprehending, not only such thing as they signify according to their natural ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kataramaiya, similarly, in Law of Lexicon states, entertainment is a word of general import. In common parlance, it includes cinema shows, dramatic performance, etc. In Chambers 20th Century Dictionary, the meaning of this word is 'a performance or a show intended to give pleasure'. 12. In Ananthakrishna Iyer's Law Terms and Phrases , entertainment has been stated, the natural import of the term is amusement and gratification of some sort. The term connotes something in the nature of an organised entertainment. The emphasis evidently is upon some kind of organisation to provide amusement. 13. In the light of the principles enunciated in the cases and the meanings assigned to the word entertainment in the various books referred to above, and having regard to the preamble of the Act, we have no hesitation in coming to the conclusion that to bring an exhibition into the definition of entertainment a continuous process of performance may not be necessary but it is essential that the exhibition should be displayed with a view to provide amusement or gratification of any kind to the visitors and the fact that some persons might derive subjective gratificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arts, ornaments pieces, ivory ware etc. and the association of the Vice Chancellor as an ex-officio trustee of the trust, we are wholly unable to accept that the trust is organising a museum to provide entertainment or amusement. In our opinion, the trust's dominant idea is to fulfil above mentioned traditional purposes of museum and not to create it as a place of entertainment. It may be that some visitors might derive entertainment or amusement but that may be incidental, on the analogy of the observations made in Calico Mills Ltd. (3) in connection with the exhibition of fabrics, dresses, etc. We might also observe that although museums have been in existence for centuries and although there are statutes providing for levy of entertainment tax in this country and in other countries also, we have not been able to find any case where a museum was held to be entertainment in respect of which tax was payable, on the admission fees. 18. During the course of arguments the counsel for the parties made reference to entry 62 in List II of the Seventh Schedule as also some other entries in Schedule I and II of the Constitution and some provisions or the Sunday Entertainment Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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