Order

The State of Madhya Pradesh is in appeal against orders of the Madhya Pradesh High Court that followed its earlier judgment in W.P. No. 567/81, Harrish Wilson v. State of M.P., and held that video games located in video parlours were not liable to entertainment tax under the M.P. Entertainments Duty and Advertisement Tax Act, 1936, on the ground that what entertains a person in the video parlour is his own performance and not the exhibition, performance, amusement, game or any sport offered by the proprietor of the video parlour. The payment that was made was only to provide the prayer with tools for deriving pleasure from his own performance and that payment did not amount to a payment for admission to an entertainment.

2. The judgment in the case of Harrish Wilson was noticed by this Court in the case of Geetha Enterprises & Ors. v. State of U.P. & Ors.1 and it was held that important aspects had been completely overlooked. The pivotal conclusions reached in that judgment did not appeal to this Court. The mere fact that payment was not made at the time of entering the video parlour was irrelevant; payment made at a later stage by inserting a coin was nonetheless for being adm