Judgment

R.M. SAHAI, J.

(1) WHETHER the notification issued on 31/03/1984 by the government of West Bengal, in exercise of power conferred under section 8 of the Bengal Amusements Tax Act, 1922 (Bengal Act V of 1922 (hereinafter referred to as the Act) as amended in 1981, exempting any performance organised by a bona fide group theatre, amateur theatre or amateur jatra, formed exclusively for purposes of cultural activities and not for monetary gains, by engaging artistes who are not paid any regular or contractual fees from payment of entertainment tax was beyond the power to grant exemption for social, educational and scientific purpose, thus violative of Article 14 of the Constitution is the question which arises for consideration in this appeal filed by the State of West Bengal against the judgment and order of a division bench of the Calcutta High court.

(2) SECTION 8 of the Act prior to its amendment read as under:

"8. Exemptions. (1) The entertainments tax (and the show tax) shall not be charged on payments for admission to any entertainment where the State government is satisfied

(A) that the whole of the takings thereof are devoted to phi