S.RAVINDRA BHAT, J.

1. This batch of writ petitions challenge the vires of the second explanation to Section 2(m) of the Delhi Entertainment and Betting Tax Act (“DEBT Act” or “the Act”), introduced with retrospective effect from 01.04.1998 by amendment (Notification No. F.14(9)/LA-2012/CONS 2 LAWW/148 hereafter “impugned notification” or “impugned amendment”) dated 01.10.2012. Section 2(m) defines “payment for admission” and through the impugned provision payments made in lieu of advertisements commensurate to (i) sponsorship (ii) value of goods supplied and (iii) value of services rendered were included. All the petitioners seek directions that the exaction of these amounts as tax is unenforceable and in some cases, seek refund of amounts paid under protest. They also impeach the retrospective operation of the amendment, through the impugned notification. Brief Facts

2. The petitioner in WP 2563/2013, Fashion Design Council of India (hereafter “FDCI”) is a registered society created for the purpose of promoting and developing the Indian fashion industry especially in the areas of manufacturing, design, marketing and distribution. For these underlying purposes, FDCI, a non-profit organization, also receives support through grants from the Union Ministry of Textiles as well as other government bodies. Such grants inter alia are used to fund travel and accommodation related expenses of foreign buyers and is also utilized towards FDCI’s Market Access Initiative. Besides this, it organizes several events (such as seminars, workshops, marketing events, setting up academic scholarships, liaison with other international fashion councils and government bodies, forecasting and development of new trends and setting industry standards and norms). By providing a platform to up and coming fashion designers, FDCI assists the promotion of Indian fashion worldwide and promotes fashion trade in the domestic and international markets.

3. Further to its objectives, FDCI, as a trade promotion council organises fashion weeks or fashion shows. These fashion shows are styled as market business promotion events and are the India Fashion Week (organised bi-annually), India Men’s Week and Couture Week. None of these events are ticketed and entry is strictly by invitation; in other words the only invitees are potential domestic and international buyers and the media who are given invitations solely for promoting and marketing Indian fashion who do not buy tickets for admission. However, as organizing such events require funds, the petitioner enters into sponsorship/partnership agreements with various parties. The amounts received are then disbursed for organizing the events and in return the sponsor/partner gets certain rights. These rights could encompass any or all of the following:

1. Right to associate their name as title sponsor, or presenting partner etc.;

2. Right to get their logo inserted in composite event logo (CEL), in official communications and promotion etc.;

3. Right to get such designation, logo, marks in advertising and promotions etc.;

4. Right to hold official party or get the party named on joint names;

5. Right to manage, name VIP lounge with joint names;

6. Right to name the main show area;

7. Right to name a pavilion on agreed title;

8. Right to get display area at the event;

9. Right to get the opening or closing events with their names;

10. Right to chair press conferences with CEL at conference backdrops; Logo placement in all invites, accreditation passes, official brochure, official website or, other media coverage etc.;

11. Right to use pictures of designers;

12. Right for television interviews etc.

All such rights are towards organizing the event and do not guarantee the sponsor/partner any assured invites to the event in exchange for their contribution to the event. In other words, the sponsor may or may not be given an invite to view the event and their role may be limited to advertising their products/services.

4. FDCI’s even