ORDER

Leave granted in SLP (C) No.5560/84.

2. The admitted facts are that the appellant had installed the video game consisting of a machine with a display screen which is activated only by inserting a coin in the slot made in the machine. Immediately thereon, the screen is lit up and the game commences. The question is : whether it is an entertainment within the meaning of Section 2(a) of U.P. Entertainment and Betting Act, 1979 (for short, the Act )? The appellant s own case is that the operator gets nothing in return other than the pleasure he derives or enjoys from exercising or building up his skill in operating the machine. The Act defines "admission" under Section 2(a). Section 2(g) defines "entertainment". Section 2(1) (iii), (iv) and (v) in particular defines "payment for admission" with wide language. Notification dated July 24, 1981 was issued by the State exercising the power under Sections 3(1) and 4(1) of the Act prescribing the rates of admission.

3. Admittedly, since there is no enumeration in this regard for the video game, clause (v) of the said notification imposes 30% of the admission fee as entertainment tax. The controversy raised in this case is squarely covere