Payment for admission to entertainment under the Madhya Pradesh Entertainments Duty and Advertisement Tax Act, 1936, requires an objective, external source of amusement or entertainment, rather than a subjective experience derived from one's own performance.

( 1 ) THE order in this petition shall also govern the disposal of Miscellaneous Petitions Nos. 570, 578, 579, 580, 581, 582, 583 and 588 all of 1981, as common questions of law and facts arise in these petitions.

( 2 ) ALL these petitions under Article 226 of the Constitution of India are directed against the notices issued by the District Excise Officer demanding payment of entertainment duty under the provisions of the Madhya Pradesh Entertainments Duty and Advertisement Tax Act, 1936 (hereinafter referred to as "the Act" ).

( 3 ) THE petitioners carry on business of running a Video Games Parlour. In the said parlour, machines have been installed, which have to be operated for playing games of various types. Persons are allowed free entry to the games parlour and a person desirous of playing any game puts a coin in the slot, whereby a knob is released. Thereafter, to play a game and score points to entitle one to get a replay without further charges, the player has to operate the given mechanism, in a given time with such skill as would enable him to score a point by achieving the target. It is admitted that in this process, the player alone and not the others who may be present in the parlour watching the player play, get thrilled. It is further admitted that no fees are charged for entry into the parlour for the purpose of watching people playing the games. In the circumstances, the petitioners contend that they are not liable to pay any entertainment duty under the provisions of the Act. They have, therefore, filed these petitions for quashing notices issued by respondent No. 2 requiring them to pay the entertainment duty.

( 4 ) TO appreciate the contentions raised on behalf of the parties, it would be useful to refer to the material provisions of the Act. Sub-clause (a) of Section 2 provides that admission to an entertainment includes admission to any place in which the entertainment is held. Section 2 (b) defines 'entertainment' as follows :-" "entertainment" includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment. " Then Section 2 (d) defines 'payment for admission' as follows :-" "payment for admission" includes any payment made by a person, who, having been admitted to one part or a place of entertainment, is subsequently admitted to another part thereof for admission to which a payment involving duty or more duty is required and any payment for seats or other accommodation in a place of entertainment. " Section 3 is a charging section. It provides that every proprietor of an entertainment shall, in respect of every payment for admission to the entertainment, pay to the State Government a duty at the rate specified in that behalf.

( 5 ) THE question for consideration, therefore, is whether coins inserted in the slot, to enable persons to play the games, amount to payment for admission to any performance, amusement, game or sport or any other entertainment. That brings us to the question as to what is meant by the word 'entertainment'.

( 6 ) NOW the definition of the word 'entertainment' in the Act is an inclusive one. The power to tax entertainments is derived by State Legislature from entry No. 62 in List II of the Seventh Schedule to the Constitution. The Bombay High Court had occasion to consider the scope of that entry in State of Bombay v. R. M. D. Chamarbaugwalia (AIR 1956 Bom 1 ). Though this decision was reversed by the Supreme Court in State of Bombay v. R. M. D. Chamarbaugwalia (AIR 1957 SC 699) on the question as to whether the impugned law dealt with trade, commerce or business, the view expressed in AIR 1956 Bom 1 (supra) with regard to the scope of the expression 'entertainment or amusement' in entry 62 has not been overruled. While dealing with the question as to whether tax on entry fees collected for the crossword competition amounted to tax on entertainments or amusements, Chagla, C. J, observed as follows (at p. 11) :-- "the entertainment