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K. S. HEGDE, J. C. SHAH, A. N. GROVER
Liberty Talkies – Appellant
Versus
State Of Gujarat – Respondent
Judgment
Shah, C.J.I. Under the Bombay Entertainments Duty Act 1 of 1923 entertainment duty is chargeable on the total collections from the visitors to a theatre. On March 18, 1960, Collector, Junagadh issued instructions to his subordinate officers directing them to levy entertainment duty at the prescribed rate only on the net price receivable by the proprietor of the theatre and not on the total amount including entertainment duty collected from the visitors. Entertainment duty so computed was paid till January 1962 by the appellants who own a theatre at Junagadh.
2. On January 11, 1962 the Government of Gujarat issued a memorandum that "the duty (entertainment duty) is a percentage of the payment for admission, i.e, the amount which a person pays for being admitted to witness the entertainment; inclusive of the various items mentioned in clause (b) of Section 2 of the Bombay Entertainments Duty Act, 1923. The amount which a person pays includes both sums (i) what the Manager has to pay by way of duty; and (ii) what the Manager can retain as Net receipts and hence the duty has to be charged on the total amount payable by the person buying the ticket, including any sum charged s
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