TaxTMI 
TaxTMI 
1993 (10) TMI 374
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....stion is whether the activities of a club or the activities of an Association popularly referred as a club require licensing under the provisions of the Karnataka Police Act. The petitioner which is a registered Society is formed by its members for playing games of recreation like carrom, chess, rummy, etc. The members of the public are not allowed as a matter of right or on payment to participate....
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.... diversion, or game, or the means of carrying on the same is provided and to which the public are admitted and includes a race course, circus, theatre, music hall, billiard room, bagatelle room, gymnasium, fencing school, swimming pool or dancing hall; 2(15): 'place of public entertainment' means any place to which the public are admitted and where any kind of food or drink is supplied f....
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....hould be a provision to admit the public, where food or drink is supplied for consumption. A Club is a place to which only its members are permitted to engage in any diversion or recreational activities etc. The members of the public are not entitled to demand any entrance either freely or on payment of any sum. The entry to the Club is restricted by the terms of the bye-laws and it is a well-know....