TMI Blog2018 (2) TMI 1430X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 - There is no doubt that the wide words employed in the said definition of ‘Entertainment’, which words are joined by the word “or” are by themselves of wide amplitude or import and there is neither any exclusion nor any separate inclusion in the said definition, because the legislature in its own wisdom already provided the wide words include all pervasive entertainments so as to cover all kinds of amusement, entertainment, exhibition or performance or pageant or a game or sport whether hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... econd 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.780/2015 (M/s.Dream Merchants vs. State of Karnataka Another), which Writ Appeal came to be disposed of by the Division Bench of this Court on 23.07.2015 directing the Entertainment Tax Officer to consider the reply and objections of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ners 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 the said term pageant comprises of procession of people or competition in which some awards was given to the winners but nothing of this sort was undertaken by the petitioner in the present case. Therefore, the levy of Entertainme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ., 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 pageant or a [ xxx] game or sport whether held indoor or outdoor to which persons are admitted on payment;] (i) Payment for admission includes.- (iv-a) any payment for any purpose whatsoever connected wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 Madhya Pradesh High Court was entirely type of event. The said judgment is clearly of a different set of facts and the same is of little assistance to the learned counsel for the petitioner in the prese ..... X X X X Extracts X X X X X X X X Extracts X X X X
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