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TMI Blog2018 (2) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... 6- A(4) of the Act of 1958 on the event of "Bangalore Fashion Week" organized and held by the petitioner in Hotel Crown Plaza on 03.02.2012. Though apparently, a very narrow point is involved in the present case but unfortunately, this is second round of litigation by the petitioner before this Court. 2. The earlier Writ Petition No.10119/2014 came to be disposed of vide order dated 26.11.2014 by the learned Single Judge holding that the petitioner has alternative remedy by way of an appeal under the provisions of the Act and therefore, the writ petition was disposed of with a liberty to the petitioner to approach the Karnataka Appellate Tribunal. Even against that order, the petitioner took the matter before the Division Bench in W.A.No.7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .P. and Others (AIR 1961 Madhya Pradesh 257) and submitted that the Division Bench of Madhya Pradesh High Court held that 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 and therefore, such an Event could not be taxed under the provisions of the Entertainment Tax Act and thus, the learned counsel contended that similarly the Event organized by the petitioner also could not be subjected to levy of Entertainment Tax. He also drew the attention of the Court towards the definition of 'Entertainment' under the provisions of the Karnataka Entertainment Tax Act, 1958, which inter alia includes 'pageant' and submitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the record. 7. There is little doubt that the Event of 'Bangalore Fashion Week" which included lifestyle parties, after Hour Parties, Press Conferences, display of designer products through mannequins and live models etc., would fall within the definition clauses and charging provisions of the said Act, 1958. 8. The relevant definition of "Entertainment" under Section 2(e)(iii) of the Act, 1958 and definition of "Payment for admission" under Section 2 (i) (iv-a) are quoted below for ready reference:- "2. Definitions :- (e) "Entertainment" with all its grammatical variations and cognate expressions means. - (iii) Any amusement [or recreation or any entertainment provided by a multi system operator] or exhibition or performance or pagea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oor place in the Hotel, would be liable to pay entertainment tax on such payment for admission charges including the sponsorship charges collected by it for the entertainment, amusement etc., provided by it to the visitors. 10. The arguments raised at the bar by the learned counsel for the petitioner on the anvil of the Division Bench decision of the Madhya Pradesh High Court or definition of 'pageant' misses the basic point namely that the whole definition of the "Entertainment" is much wider and inclusion of various terms in the definition is not restricted to these words like 'pageant' or other words which are joined by the word 'or'. The exhibition or sale of fabrics which was being considered and dealt with by the Division Bench of Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... finition of 'Entertainment' is intended to cover different kinds of Events and things of entertainment and they cannot be construed in separate and water tight compartments, as is sought to be argued by the petitioner in the present case. 14. The impugned order passed by the Assessing Authority is not only comprehensive and dealt with the arguments raised by the petitioner and rightly rejects them. Therefore, at this stage, there is no need to relegate the petitioner to the appellate channels, as provided under the said Act against the said impugned assessment order. The impugned order is found to be unassailable and deserves to be upheld by this Court on merits. 15. There is no merit in the present writ petition and the same is liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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