State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

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State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

to ascertain whether a tax falls within the ambit of Entry 62 - List II, learned senior counsel contended that the amendment in question, whereby entertainment tax was imposed on DTH operators, is a tax on entertainment. 5.6 Sri Kapur argued that this Court in para 46 of Purvi Communication has held that the appropriate test is whether the activity being taxed has a direct and proximate nexus with the provision (or enjoyment) of entertainment. It was also argued that once the law is found to be in pith and substance relatable to Entry 62 - List II, the mere imposition of service tax cannot by itself denude the State legislatures of their legislative competence. 5.7 Sri Kapur sought to contend that when neither entry is subject to the other, then both entries are required to be constructed so harmoniously that they are given full effect in their respective fields. Therefore, both entries herein, though they may seem overlapping, can indeed be given full effect as they deal with distinct aspects. States have also placed significant reliance on ‘aspect theory’ or the ‘double aspect doctrine’ to establish that both Central and State Acts are valid as they seek to levy tax on entirely different aspects even though they may form part of the same activity. 5.8 According to Sri Kapur, had the liability been imposed directly upon the subscriber, the distinction between service tax on the services rendered by the DTH operator and entertainment tax upon the subscribers would have been self-evident. It is settled law that entertainment tax, for administrative convenience, can either be on the receiver or equally be upon the provider of the content without causing any alteration to its nature. – Federation of Hotel & Restaurant Association of India. The same case was also relied upon to contend that a measure of tax is not determinative of the nature of the levy. 5.9 Furthermore, it was contended that the argument advanced by the appellants herein would render Entry 62 – List II redundant as almost every provision of entertainment would necessarily be borne out of rendition of some service. According to Sri Kapur, this is precisely why the distinction between the two aspects must always be kept in mind.

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5.10 On the application of aspects theory, it was contented that the same is neither contrary to the pith and substance doctrine nor is it an exception, but only compliments the latter. The operationalization of aspect theory is explained by suggesting that two competing enactments, if they deal with distinct aspects of a transaction, will not restrict each other and will continue to apply in their respective fields without inviting any question of overlap or repugnancy. It was submitted that the aspect theory is helpful at the stage of a “seeming” conflict to determine whether the aspects legislated upon are distinct and whether there is an overlap or not at all. 5.11 In response to the arguments of the appellants that Entry 31 read with Entry 97 – List I must be seen as taking out from Entry 62 – List II a tax on entertainment provided by means of broadcasting, the State of Orissa contended that such an argument overlooks the distinct aspects involved in rendition of services and entertainment. Neither could Entry 31 – List I being a regulatory entry whittle down the scope of Entry 62 – List II nor could Entry 97 – List I being a residuary entry cull out any aspect from a specific taxing entry in the State List. 5.12 Pertinently it was also highlighted that this Court in State of Karnataka vs. State of Meghalaya, (2023) 4 SCC 416 (“State of Karnataka”), specifically rejected the contention that a regulatory entry in the Union List must be construed as also covering all facets of taxation along with and through the residuary entry, even if that tax may squarely fall within the State List. 5.13 Furthermore, in response to the contentions on Geeta Enterprises and Purvi Communication, it was contended that the judgment in Geeta Enterprises categorically notes that this Court was concerned with the definition of entertainment under a particular statute and not under Entry 62 – List II. That it would be wholly erroneous to transplant the limitations and interpretations made in the context of a statute to be taken to govern the interpretation of an entry in the Seventh Schedule of the Constitution, which must be given an interpretation of the widest possible amplitude.

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State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

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severable transaction by way of a fiction. In other words, in Bharat Sanchar Nigam Limited, it was held that the States lacked jurisdiction to tax the services component and consequently, lacked the competency to include the price of services as a measure of tax for sale of goods and vice- versa. It was for this reason that the judgment in Bharat Sanchar Nigam Limited held that value of services cannot be included in the value of goods. By way of analogy, it was contended that had it been the case that electromagnetic waves had also been deemed to be goods and there was an overlap of the entire consideration, only then would the judgment in Bharat Sanchar Nigam Limited be similar to the facts herein. 5.19 It was also contended that the argument of splitting the consideration between services and entertainment is an indirect manner of contending that the entire subscription amount cannot form the measure of tax. It was argued that in case of a composite transaction including services and sale of goods, a measure for one is distinct from the other by virtue of there being two deemed separate transactions. However herein, as the employment of aspect theory as laid down in the Federation is justified, the full subscription amount can indeed constitute the measure for both taxes as the rational nexus between the levy and the measure is maintained. – vide Mineral Area Development Authority vs. Steel Authority of India, 2024 SCC OnLine SC 1796.

State of Tamil Nadu: 5.20 Sri Radhakrishnan, learned senior counsel appearing on behalf of Respondent-State of Tamil Nadu in C.A. No.1580/2020 and C.A. No.1581/2020, invited this Court’s attention to the history of the legislation on the subject in the State of Tamil Nadu. Promulgated in 1939, the preamble to the Tamil Nadu Entertainments Tax Act, 1939 reflects that the Act was intended “to impose a tax on amusement and other entertainments in the Province of Madras.” Vide Act No.XVII of 1949 w.e.f. 1st August 1949, the words “a tax” was substituted by “taxes” and by Madras Act No.V of 1958, the words “amusements and other entertainments” were substituted by the word “entertainments”.

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State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

5.21 Thus, as it stands today, the Tamil Nadu Entertainments Tax Act, 1939 is “an Act to impose taxes on entertainments in the State of Tamil Nadu”. It was shown that Section 3(4) of the Act, which defines “entertainment” was amended to levy tax on gross collection per show made by the theatres-touring, permanent and semi-permanent. 5.22 Of note is the charging section of the Act i.e., Section 4 which sought to tax entertainment provided through cinematograph exhibition in the theatres on payment for admission. The system of levy gradually underwent changes to pay a percentage on gross collection and based on theatre location. Pertinently, it was submitted that in the wake of new age medium of recreation on television screen through a VCR or cable television network, the legislature in its wisdom inserted Section 4-D to the Act w.e.f. 17.05.1984. The aforesaid Section was substituted by Amendment Act 37 of 1994 with effect from 01.09.1994, which inserted a charging provision under Section 4-E to levy tax on entertainment through cable television at 40% of contribution or subscription or installation or connection charges or charges collected in any manner for television exhibition. Similarly, appropriate changes were made to the definition of “entertainment” under Section 3(4) of the Act to include cable TV and another source of entertainment. Thereafter, the State of Tamil Nadu, having taken note of further technological advancement in offering entertainment through DTH and through IPL matches, inserted section 4-I in the said Act to levy tax. Therefore, DTH service and cricket tournaments conducted by the IPL were brought within the definition of the term ‘entertainment’. 5.23 Aggrieved, several DTH service providers preferred Writ Petitions before Madras High Court challenging the levy of entertainment tax. By judgment dated 19.10.2012, the High Court accepted the contention of DTH service providers that the charging section was defective and the levy of entertainment tax is contrary to Article 14; however, the High Court held that the State Legislature was competent to levy tax on the entertainment aspect of the DTH services. 5.24 Learned senior counsel submitted that while construing an entry in a List conferring legislative power, the widest possible

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construction according to their ordinary meaning must be given to the words used therein. – vide Navinchandra Mafatlal vs. Commissioner of Income-Tax, Bombay City, AIR 1955 SC 58. It was submitted that the most liberal and widest construction must be given to accommodate within an organic Constitution the changing meaning of the text in tune with an evolving society. In that context, it was submitted that in today’s society, it is pedantic to contend that the term ‘entertainment’ does not cover within its ambit DTH service providers. Furthermore, it was argued that merely because individuals can derive entertainment in their private space does not denude the public character of entertainment through DTH services. The facility of choosing the time, place, mode or content does not convert entertainment through DTH into private entertainment and therefore, the subject matter of tax is not a justifiable ground to read any limitation into this expression. 5.25 Learned senior counsel vehemently argued that the theory of occupied field advanced by the appellants herein has already been rejected by this Court. Our attention was drawn to the judgment of Madras High Court dated 30.11.1994 in Tamil Nadu Cable TV Organisers vs. Government of Tamil Nadu, W.P. No. 16237/1994. Therein, Section 4-E of the State legislation which levied an entertainment tax on the entertainment aspect of service provided by cable operators was challenged in the aforementioned petition before the Madras High Court. Rejecting the challenge, it was held that there being nothing in Entry 62 – List II to warrant a restrictive meaning, the definition of entertainment would not be restricted to cinematographic exhibitions alone and would include other forms of entertainment as well. It was submitted that the challenge made therein was most similar to the challenge made here against Section 4-I of the same Act. As noted, the Madras High Court rejected the restricted interpretation of entertainments and rejected the contention based on the theory of occupied field as it found that in pith and substance the impugned legislation fell within Entry 62 - List II. Thereafter, an appeal was preferred before this Court by cable TV operators which was rejected in Suresh, while

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State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

observing that there was no reason as to why the entertainment aspect of the transaction could not be taxed. 5.26 It was further argued that in India, the subject of tax can be the person, thing or activity on which the tax is imposed and herein the subject of tax is the receiver of entertainment by subscription to DTH: Godfrey Phillips. 5.27 Sri Radhakrishnan referred to the distinct and different senses in which the words ‘levied’, ‘paid’ and ‘recoverable’ are used in Section 4-I of the Act. While the tax is ‘levied’ on entertainment, it is ‘paid’ on all payments for admission to an entertainment and it is ‘recovered’ by the proprietor and paid to the government. Sri Radhakrishnan also agreed that even if the DTH service provider only acts as a conduit between content providers and the subscribers, since it is clarified that the subject matter of the tax is the entertainment derived from the content, there is no scope for confusing the entertainment with the service of enabling the flow of content through the DTH system. It was also argued that there are two aspects of the DTH service; i.e. the service aspect and the entertainment aspect. The taxable event for the former being the flow of content through satellites and for the latter being the entertainment derived from the subscription of the content. 5.28 It was also canvassed that the specific power of taxation within the legislative competence of State of Tamil Nadu cannot be fettered by the general power of regulation or the residuary power of taxation available to the Union Government under Entry 31 or even Entry 97 – List I. It was contended that this Court has already observed that legislative competence of the State to levy entertainment tax could not be fettered by the enactment of any regulatory enactment law, vide Purvi Communication. 5.29 It was therefore contended that the state’s specific power of taxation cannot be cut down by regulatory power of the Union. To assail any question of overlapping in the present case, learned senior counsel submitted that Entry 62 – List II operates in an entirely different sphere to that of Entry 92C or Entry 97 – List I.

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5.30 It was further contended that a reading of Entry 33 – List II makes it evident that entertainment and amusement is a class by itself not subject to Entry 60 – List I. Although cinemas mentioned in Entry 33 – List II are made subject to Entry 60 – List I relating to sanctioning of cinematographic films for exhibition, but other forms of entertainment qua which general power of regulation is given to the state are not made subject to any entries in List I. 5.31 It was reiterated that this Court has held that under the Indian Constitution, the scheme of division of taxing powers is not based on any criterion depending on the incidence of the tax. – Chhotabhai Jethabhai Patel and Co. vs. Union of India, AIR 1962 SC 1006. The importance of the doctrine of pith and substance in deciding the scope of legislation qua the entries in the three Lists was also emphasized. - MPV Sundararamier & Co. vs. State of Andhra Pradesh, AIR 1958 SC 468 (“MPV Sundararamier”). It was also contended that to decide the true nature and character of a particular levy with reference to legislative competence, the Court has to look into the pith and substance of the legislation as a whole. - All India Federation of Tax Practitioners. On an application of the aforesaid principles to the facts of these cases, the learned senior counsel concluded that taxes on DTH service is on a different subject when compared to taxes on entertainment as the pith and substance of the relevant state legislation is to tax the subject of entertainment. 5.32 Sri Radhakrishnan submitted that the question in Geeta Enterprises was limited to the interpretation of the word ‘entertainment’ as used in Section 2(3) of the United Provinces Entertainment and Betting Tax Act, 1937 and therefore non- consideration of the ratio of the said case does not make the judgment in Purvi Communication bad in law. 5.33 Additionally, it was also argued that DTH operators are not merely engaged as conduits in the service of broadcasting but also create their exclusive content and channels available to their subscribers.

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State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

State of Rajasthan: 5.34 Dr. Manish Singhvi, learned senior counsel appearing on behalf of the State of Rajasthan, submitted that if the activity of the petitioners is within Entry 62 – List II then nothing more is to be seen and the imposition of service tax is wholly irrelevant. After taking us through the provisions of the relevant Act promulgated by the State of Rajasthan Act, it was argued that imposition of service tax is not a tax on entertainment, validity of which needs to be determined only by testing if in pith and substance it is traceable to Entry 62 – List II.

State of Punjab: 5.35 Learned senior counsel Sri Farasat appearing for the State of Punjab, argued that broadcasting is merely a means to the entertainment derived, by the content being delivered and that the imposition of service tax would not detract from the competence of the State Legislature to levy entertainment tax under Entry 62 – List II. In the absence of any conclusive intent apparent from the Constituent Assembly Debates, he argued against drawing any myopic inference on the scope of Entry 62 – List II.

State of Nagaland: 5.36 Ms. K. Enatoli Sema, learned counsel appearing for the State of Nagaland in W.P.(C) No.699/2014, brought to our attention that the relevant state Act was amended in the year 2011 and that the definition of entertainment includes DTH operators. That the enactment promulgated by the State of Nagaland has not been challenged and that in fact even after filing of the writ petition, entertainment tax has in fact been paid by the writ petitioner without any protest.

State of Andhra Pradesh: 5.37 Sri Sahel, learned counsel appearing for the State of Andhra Pradesh in W.P.(C) No.748/2015, similarly highlighted that there is no challenge to the State Act in the writ petition.

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Union of India: 5.38 Learned senior counsel Ms. Nisha Bagchi appearing for the Union of India in W.P.(C) No.699/2014, submitted that the issue of service tax has been conceded in almost all High Courts and has not been disputed as such. She submitted that in view of the dismissal of the C.A. No. 261/2013 and C.A. Nos. 1582-1583/2020 the prayers (a) and (b) in W.P. Nos. 699/2014 and 748/2015 do not survive for consideration. She particularly highlighted that the Delhi High Court dismissed the challenge to the constitutional validity of service tax, as did Madras High Court, on the basis of categorical concessions made by the assessees. Learned senior counsel also submitted that no controversy with regard to payment of service tax arises in the Civil Appeal arising from the decision of the Kerala High Court.

Reply Arguments: 5.39 We have heard the arguments made by way of reply by the respective senior counsel and counsel appearing for the parties. 5.40 We have perused the voluminous material on record as well as the judicial dicta cited before us.

Points for Consideration:

6. Whether the judgments of the High Courts (Eleven High Courts) impugned in these cases would call for any interference and if so, to what extent? 6.1 Whether Purvi Communications has been correctly decided by this Court? 6.2 Whether the prayers sought for in the writ petitions are to be granted and if so, to what extent? 6.3 What order? 6.4 On 11.09.2024, learned senior counsel Ms. Nisha Bagchi submitted that in view of the dismissal of CA No.261/2013 and CA Nos.1582-1583/2020 by this Court, prayers (a) and (b) in WP Nos.699/2014 and 748/2015 would not survive for consideration. By way of response, learned senior counsel Sri Bagaria has also conceded that the controversy in these writ

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State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

petitions is essentially on the imposition of entertainment tax and therefore, prayer (a) in the writ petitions would not be pressed. 6.5 His submission is placed on record. 6.6 Learned senior counsel Ms. Bagchi also submitted that in the Civil Appeal which arises from the decision of the Kerala High Court dealing with luxury tax, there is no controversy with regard to the payment of service tax by appellants therein. 6.7 The said position is not disputed at the Bar. 6.8 In view of the aforesaid submissions, the issue regarding the payment of service tax on broadcasting service would be considered only in light of the issue whether the activity of the appellants herein is within the scope and ambit of Entry 62 – List II, namely, providing entertainment to the subscribers or receivers of entertainment by means of broadcasting through television channels and the relevant technology applicable for providing entertainment through television to the subscribers. 6.9 In view of the fact that the correctness of the findings of the High Court of Madras with regard to the charging section of the State enactment being defective is assailed by the State of Tamil Nadu in separate appeals which are not part of this batch of appeals, the question of correctness or otherwise of the finding of the High Court does not come up for our consideration here.

Legal Framework:

7. Before proceeding further, it is useful to refer to the relevant provisions of the Constitution, relevant entries of the Seventh Schedule of the Constitution and the relevant provisions of the State Act under considerations. We also would advert to the relevant provisions of the Finance Act, 1994 as amended from time to time having a bearing on the controversy in question. 7.1 The following provisions of the Constitution of India are adverted to as under: “245. Extent of laws made by Parliament and by the Legislatures of States.—(1) Subject to the provisions of this Constitution, Parliament may make laws for the whole or any part of the territory of India,

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and the Legislature of a State may make laws for the whole or any part of the State. (2) No law made by Parliament shall be deemed to be invalid on the ground that it would have extra- territorial operation.

246. Subject-matter of laws made by Parliament and by the Legislatures of States.- (1) Notwithstanding anything in clauses (2) and (3), Parliament has exclusive power to make laws with respect to any of the matters enumerated in List I in the Seventh Schedule (in this Constitution referred to as the “Union List”). (2) Notwithstanding anything in clause (3), Parliament, and, subject to clause (1), the Legislature of any State also, have power to make laws with respect to any of the matters enumerated in List III in the Seventh Schedule (in this Constitution referred to as the “Concurrent List”). (3) Subject to clauses (1) and (2), the Legislature of any State has exclusive power to make laws for such State or any part thereof with respect to any of the matters enumerated in List II in the Seventh Schedule (in this Constitution referred to as the “State List”). (4) Parliament has power to make laws with respect to any matter for any part of the territory of India not included in a State notwithstanding that such matter is a matter enumerated in the State List. xxx

248. Residuary powers of legislation.- (1) Subject to Article 246A, Parliament has exclusive power to make any law with respect to any matter not enumerated in the Concurrent List or State List. (2) Such power shall include the power of making any law imposing a tax not mentioned in either of those Lists. xxx

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State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

265. Taxes not to be imposed save by authority of law.—No tax shall be levied or collected except by authority of law.”

Relevant Entries of the Seventh Schedule of the Constitution: 7.2 In order to understand the foundation of the controversy in these cases, it is necessary to consider Article 246 of the Constitution and the relevant entries of the two Lists which can be usefully extracted as under: “List I – Union List xxx

31. Posts and telegraphs; telephones, wireless, broadcasting and other like forms of communication. xxx 92C. Taxes on Services. [Omitted by the Constitution (One Hundred and First Amendment) Act, 2016, Section 17(a)(ii) (with effect from 16.09.2016). Prior to omission it read as aforementioned.] xxx

97. Any other matter not enumerated in List II or List III including any tax not mentioned in either of those Lists. xxx List II – State List

33. Theatres and dramatic performances; cinemas subject to the provisions of entry 60 of List I; sports, entertainments and amusements. xxx 6 2 . Ta x e s o n l u x u r i e s , inc luding t ax es on entertainments, amusements, betting and gambling.”

table as extracted; see Source PDF

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“65. Definitions.- In this Chapter unless the context otherwise requires,- (72) “taxable service” means any service provided,- xxx (zk) to a client, by a broadcasting agency or organization in relation to broadcasting, in any manner; And the term “service provider” shall be construed accordingly;” 7.3.4 Section 66(5) specifics the quantum of tax liability on a ‘service provider” providing broadcasting services which is extracted as : “66. Charge of service tax.-(5) With effect from the date notified under Section 137 of the Finance Act, 2001, there shall be levied a service tax at the rate of five per Cent of the value of the taxable services referred to in sub-clauses (za), (zb), (zc), (zd), (ze), (zf), (zg), (zh), (zi), (zj), (zk), (zl), (zm), (zn) and (zo) of clause (72) of Section 65 and collected in such manner as may be prescribed.” Thus, tax at the rate of five per cent of the value of taxable services was levied on a broadcasting agency (i.e. five per cent of the gross amount charged by the service provider). 7.3.5 The term “broadcasting” was re-defined under Section 65(14) of the Finance Act, 1994 by way of 2002 Amendment which reads as under:- “65. Definitions.- In this Chapter, unless the context otherwise requires,- (14). “broadcasting” has the meaning assigned to it in clause(c) of Section 2 of the Prasar Bharti (Broadcasting Corporation of India) Act, 1990 (25 of

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1990) and also includes programme selection, scheduling or presentation of sound or visual matter on a radio or a television channel that is intended for public listening or viewing, as the case may be; and in the case of a broadcasting agency or organization, having its head office situated in any place outside India, includes the activity of selling of time slots or obtaining sponsorships for broadcasting of any programme or collecting the broadcasting charges on behalf of the said agency or organization, by its branch office or subsidiary or representative in India or any agent appointed in India or by any person who acts on its behalf in any manner;” 7.3.6 The term “broadcasting agency or organization” was also re-defined under Section 65(15) by way of an amendment in the year 2002 to the Finance Act, 1994, which is extracted as under:- “65. Definitions.- In this Chapter, unless the context otherwise requires,- (15) “broadcasting agency or organization” means any agency or organisation engaged in providing service in relation to broadcasting in any manner and, in the case of a broadcasting agency or organization, having its head office situated in any place outside India, includes its branch office or subsidiary or representative in India or any agent appointed in India or any person who acts on its behalf in any manner, engaged in the activity of selling of time slots for broadcasting of any programme or obtaining sponsorships for programme or collecting broadcasting charges on behalf of the said agency or organization;”

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State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

7.3.7 Section 65 (80) defines the term “service tax” by way of an amendment to the Finance Act, 1994 in the year 2002, which reads as under:- “65. Definitions.- In this Chapter, unless the context otherwise requires,- (80) “service tax” means tax leviable under the provisions of this Chapter;” 7.3.8 Section 65 (90) (zk) again while defining “taxable services”, it included therein a “broadcasting agency” as a “service provider”. Section 65 (90) (zk) of the Finance Act, 2002 is reproduced hereunder:- “65. Definitions.- In this Chapter, unless the context otherwise requires,- xxx (90). ‘’taxable service” means any service provided,- (zk) to a client, by a broadcasting agency or organization in relation to broadcasting in any manner and, in the case of a broadcasting agency or organization, having its head office situated in any place outside India, includes service provided by its branch office or subsidiary or representative in India or any agent appointed in India or by any person who acts on its behalf in any manner, engaged in the activity of selling of time slots for broadcasting of any programme or obtaining sponsorships for programme or collecting broadcasting charges on behalf of the said agency or organization. Explanation.- For the removal of doubts, it is hereby declared that so long as the radio or television programme broadcast is received in India and intended for listening or viewing, as the case may be, by the

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public, such service shall be a taxable service in relation to broadcasting, even if the encryption of the signals or beaming thereof through the satellite might have taken place outside India; And the term “service provider” shall be construed accordingly;” 7.3.9 Section 66 (5) of the Finance Act, 2002 specified the quantum of tax liability on a service provider, providing broadcasting service to the following effect. Section 66(5) aforesaid is reproduced hereunder:- “66. Charge of service tax.-(5) With effect from the date notified under Section 137 of the Finance Act, 2001 (14 of 2001), there shall be levied a service tax at the rate of five per cent of the value of the taxable services referred to in sub-clauses (za), (zb), (zc), (zd), (ze), (zf), (zg), (zh), (zi), (zj), (zk), (zl), (zm), (zn) and (zo) of clause (90) of Section 65 and collected in such manner as may be prescribed.” 7.3.10 A perusal of the provisions of the Finance Act, 2002 reveals, that as hitherto before (under the Finance Act 2001) service tax at the rate of five per cent of the value of taxable service was leviable on a service provider rendering broadcasting services (i.e. five per cent of the gross amount charged by the service provider) even under the Finance Act, 2002. 7.3.11 Under the Finance Act, 2003, the term “broadcasting” was re-defined through Section 65(15), which is being extracted hereunder:- “65. Definitions.- In this Chapter, unless the context otherwise requires.- xxx (15) ‘(broadcasting” has the meaning assigned to it in clause (c) of Section 2 of the Prasar Bharti (Broadcasting

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Corporation of India) Act, 1990 ( 25 of 1990) and also includes programme selection, scheduling or presentation of sound or visual matter on a radio or a television channel that is intended for public listening or viewing, as the case may be; and in the case of a broadcasting agency or organization, having its head office situated in any place outside India, includes the activity of selling of time slots or obtaining sponsorships for broadcasting of any programme or collecting the broadcasting charges on behalf of the said agency or organization, by its branch office or subsidiary or representative in India or any agent appointed in India or by any person who acts on its behalf in any manner;” 7.3.12 The Finance Act, 2003 also defined the term ‘’broadcasting agency or organization” in Section 65(16). Section 65(16) of the Finance Act, 2003 is also being reproduced hereunder:- “65. Definitions.- In this Chapter, unless the context otherwise requires.- (16) “broadcasting agency or organization” means any agency or organization engaged in providing service in relation to broadcasting in any manner and, in the case of a broadcasting agency or organization, having its head office situated in any place outside India, includes its branch office or subsidiary or representative in India or any agent appointed in India or any person who acts on its behalf in any manner, engaged in the activity of selling of time slots for broadcasting of any programme or obtaining sponsorships for programme or collecting the broadcasting charges on behalf of the said agency or orgnisation;”

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7.3.13 Section 65 (95) of the Finance Act, 2003, defines the term “service tax”. Section 65 (95) aforesaid is being reproduced hereunder:- “65. Definitions.- In this Chapter, unless the context otherwise requires.- xxx (95) “service tax” mean tax leviable under the provisions of this chapter;” 7.3.14 Section 65 (105) (zk) of the Finance Act, 2003 again while defining the term ‘taxable service”, it included therein a “broadcasting agency” as a ‘service provider”. Section 65(105) (2k) aforesaid is being extracted hereunder: “65. Definitions.- In this Chapter, unless the context otherwise requires.- xxx (105) “taxable service” means any service provided,- (zk) to a client, by a broadcasting agency or organization in relation to broadcasting in any manner and, in the case of a broadcasting agency or organization, having its head office situated in any place outside India, includes service provided by its branch office or subsidiary or representative in India or any agent appointed in India or by any person who acts on its behalf in any manner, engaged in the activity of selling of time slots for broadcasting of any programme or obtaining sponsorships for programme or collecting the broadcasting charges on behalf of the said agency or organization.

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Explanation.- For the removal of doubts, it is hereby declared that so long as the radio or television programme broadcast is received in India and intended for listening or viewing, as the case may be, by the public, such service shall be a taxable ser vice in relation to broadcasting, even if the encryption of signals or beaming thereof through the satellite might have taken place outside India;” and the term “service provider” shall be construed accordingly;” 7.3.15 Section 66(1) of the Finance Act, 2003 specified, that quantum of tax liability on a service provider providing broadcasting services as under:- “66. Charge of service tax.-(l) There shall be levied a tax (hereinafter referred to as the service tax) at the rate of eight per cent of the value of the taxable services referred to in sub-clauses (a), (b), (c), (d), (e), (f), (g), (h), (i), (j), (k), (l), (m), (n), (o), (p), (q), (r), (s), (t) (u), (v), (w), (x), (y), (z), (za), (zb), (zc), (zd), (ze), (zf), (zg), (zh), (zi), (zj), (zk), (zl), (zm), (zn), (zo), (zp), (zq), (zr), (zs), (zt) (zu), (zv), (zw), (zx), (zy), (zz) and (zza) of clause (105) of Section 65 and collected in such manner as may be prescribed.” 7.3.16 A perusal of the aforesaid provisions reveals, that under the Finance Act, 2001, service tax levied on service providers rendering broadcasting services were enhanced from five per cent to six per cent of the value of taxable service (i.e. eight per cent of the gross amount charged by the service provider) under the Finance Act, 2003. 7.3.17 The provisions of the Finance Act, 2004 on the subject matter of the controversy in hand were identical to the ones incorporated under the Finance Act, 2002, and as such, the relevant provisions of the Finance Act, 2004 are not being reproduced here.

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7.3.18 Insofar as the Finance Act, 2005 is concerned, it re- defined the term “broadcasting” under Section 65(16). Section 65(16) of the Finance Act, 2005 is being reproduced hereunder:- “65. Definitions.- In this Chapter, unless the context otherwise requires.- xxx (15) “broadcasting” has the meaning assigned to it in clause (c) of Section 2 of the Prasar Bharti (Broadcasting Corporation of India) Act, 1990 ( 25 of 1990) and also includes programme selection, scheduling or presentation of sound or visual matter on a radio or a television channel that is intended for public listening or viewing, as the case may be; and in the case of a broadcasting agency or organization, having its head office situated in any place outside India, includes the activity of selling of time slots or obtaining sponsorships for broadcasting of any programme or collecting the broadcasting charges or permitting the rights to receive any form of communication like sign, signal, writing, picture, image and sounds of all kinds by transmission of electro-magnetic waves through space or through cables, direct to home signals or by any other means to cable operator including multisystem operator or any other person on behalf of the said agency or organization, by its branch office or subsidiary or representative in India or any agent appointed in India or by any person who acts on its behalf in any manner;” 7.3.19 Likewise, the term “broadcasting agency or organization” was again re-defined under Section 65(16) of the Finance Act, 2005, which is being reproduced hereunder:-

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State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

“65. Definitions.- In this Chapter, unless the context otherwise requires.- xxx (16) “broadcasting agency or organization” means any agency or organization engaged in providing service in relation to broadcasting in any manner and, in the case of a broadcasting agency or organization, having its head office situated in any place outside India, includes its branch office or subsidiary or representative in India or any agent appointed in India or any person who acts on its behalf in any manner, engaged in the activity of selling of time slots for broadcasting of any programme or obtaining sponsorships for programme or collecting the broadcasting charges or permitting the rights to receive any form of communication like sign, signal, writing’ picture, image and sounds of all kinds by transmission of electro-magnetic waves through space or through cables, direct to home multisystem operator or any other person on behalf of the said agency or organization;” 7.3.20 The term “service tax” retained the same definition as was assigned to it by the Finance Act, 2003 even for the Finance Act, 2005. However, sub-clause (zk) as defined in the Finance Act, 2005 was given a different meaning and effect. In this behalf Section 65(105)(zk) of the Finance Act, 2005 is being reproduced hereunder:- “65. Definitions.- In this Chapter, unless the context otherwise requires,- xxx (105) “taxable service” means any service provided,-

p. 2284

(zk) to a client, by a broadcasting agency or organization in relation to broadcasting in any manner and, in the case of a broadcasting agency or organization, having its head office situated in any place outside India, includes service provided by its branch office or subsidiary or representative in India or any agent appointed in India or by any person who acts on its behalf in any manner, engaged in the activity of selling of time slots for broadcasting of any programme or obtaining sponsorships for programme or collecting the broadcasting charges or permitting the rights to receive any form of communication like sign, signal, writing, picture, image and sounds of all kinds by transmission of electro-magnetic waves through space or through cables, direct to home signals or by any other means to cable operator, including multisystem operator or any other person on behalf of the said agency or organization. Explanation.- For the removal of doubts, it is hereby declared that so long as the radio or television programme broadcast is received in India and intended for listening or viewing, as the case may be, by the public, such service shall be a taxable service in relation to broadcasting, even if the encryption of signals or beaming thereof through the satellite might have taken place outside India; and the term “service provider” shall be construed accordingly;” 7.3.21 The quantum of service tax under the Finance Act 2005, on service providers, rendering broadcasting services

p. 2285

State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

was sustained at the same rate as in the preceding Finance Act, 2004. 7.3.22 A perusal of the provisions of the various Finance Acts reproduced hereinabove, according to the learned counsel for the petitioners, reveals, that “service tax” was levied on “Direct-to-Home” (DTH) broadcasting services thereunder. The aforesaid ‘legislation, according’ to the learned counsel for the petitioners had obviously been enacted by the Parliament under Entry 92C of the Union List, contained in the Seventh Schedule of the Constitution of India.

Relevant Provisions of the State Enactments:

Assam Amusements and Betting Tax Act, 1939: 7.4 The relevant State Acts can be adverted to as under: (a) The relevant provisions of Assam Amusements and Betting Tax Act, 1939 are as under: “2. Definitions. – In this Chapter, unless there is anything repugnant in the subject or context – xxx (3B) “Cable service” means the transmission by cables of programme including transmission by cables of any broadcast television signal; Explanation-- For the purpose of this clause-- (a) “cable operator” means any person who provides cable service directly to customer or transmits signal to a sub-cable operator through a cable television network otherwise controls or is responsible for the management and operation of a cable television network; (b) “sub-cable operator” means a person other than any owner or person who is a cable operator referred to in this Explanation who, on the basis of an agreement, contract or any other agreement made between him and such

p. 2286

cable operator, receives signal from such cable operator and provides cable service for exhibition of performance, film or any programme to the customers”. (3C) “cable television network” means any system consisting of a set of closed transmission paths and associated signal generation, control and distribution equipment designed to provide cable service for reception by multiple subscribers”. (3CC) “direct to home service” means a service for multi channel distribution of programmes direct to subscribers’ premises by up-linking to a satellite system”; (4) “Entertainment” includes any exhibition, performance, amusement, game, sport, music, cultural and dramatic performances, entertainment by electronic devices and entertainment by direct to home service and cable television network or a series of exhibitions, performances, amusements, games, sports, music, cultural and dramatic performances, entertainment by electronic devices and entertainment by direct to home service and cable television network, to which persons are admitted for payment, and the continuity of which is either broken or unbroken as the case may be, or is only broken by such intervals as are in the opinion of the State Government a normal or usual feature thereof. xxx (8) ‘Proprietor’ in relation to any entertainment means the owner and shall also include manager, organiser and any person responsible for, or, for the time being, in charge of the management thereof; xxx

p. 2287

State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

(10) “Subscriber” means a person who receives the signal of cable television network or of direct to home service at any place indicated by him without further transmitting to any other person; Explanation- In case of hotels, each room or premise where signals of cable television network or of direct to home service are received shall be treated as a subscriber” xxx Section 3C : Tax on cable service and direct to home service. - (1) The proprietor of a cable television network providing cable service [and the service provider of the direct to home service]1 shall be liable to pay entertainment tax at such rates not exceeding rupees one thousand and two hundred for every subscriber for every year, as the Government may from time to time, notify in this behalf. (2) Nothing in sub-section (1) shall preclude the Government from notifying different rates of entertainment tax for household or for different categories of hotels. (3) Where the subscriber is a proprietor of a hotel, he shall pay the entertainment tax to the Government on such condition, and in such manner as may be prescribed and at such rate as the Government may from time to time notify and different rates of tax may be notified for different categories of such subscribers. (4) The tax payable under this section shall be paid, collected or realised in such manner as may be prescribed.”

Delhi Entertainments and Betting Tax Act, 1996: (b) The relevant provisions of Delhi Entertainments and Betting Tax Act, 1996 are as under:

p. 2288

“2. Definitions In this Act, unless the context otherwise require,- (a) “addressable system” means an electronic device or more than one electronic devices put in an integrated system through which television signals and value added services can be sent in encrypted or unencrypted form, which can be decoded by the device or devices at the premises of the subscriber within limits of the authorization made, on the choice and request of such subscriber, by the service provider to the subscriber; (aa) “admission to an entertainment” includes admission to any place in which the entertainment is held and in case of entertainment through cable service and direct-to-home (DTH) service with or without cable connection, each connection to a subscriber shall be deemed to be an admission for entertainment’ xxx (ha) “direct-to-home (DTH) service” means distribution of multi-channel television and radio programmes and similar content by using a satellite system, by providing signals directly to subscriber’s premises without passing through an intermediary or otherwise; (i) “entertainment” means any exhibition, performance, amusement, game, sport or race (including horse race) or in the case of cinematograph exhibitions, cover exhibition of news-reels, documentaries, cartoons, advertisement shorts or slides, whether before or during the exhibition of a feature film or separately, and also includes

p. 2289

State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

entertainment through cable service and direct-to-home (DTH) service; xxx (m) “payment for admission” includes— xxx (vi) any payment made by a person by way of contribution, subscription, installation or connection charges or any other charges collected in any manner whatsoever for entertainment through direct-to-home (DTH) broadcasting service for distribution of television signals and value added services with the aid of any type of addressable system, which connects a television set, computer system at a residential or non-residential place of subscriber’s premises, directly to the satellite or otherwise. xxx (s) “subscriber” means a person who receives the signals of television network and value added services from multi-system operator or from cable operator or from direct-to-home (DTH) broadcasting service at a place indicated by him to the service provider, without further transmitting it to any other person; Explanation I: In case of hotels, each room or premises where signals of cable television network are received shall be treated as a subscriber; Explanation II : In case of direct-to-home (DTH), every television set or computer set receiving the signals shall be treated as a subscriber; xxx

p. 2290

7. Tax on cable, video service and direct- to-home (DTH) service.- (1) Subject to the provisions of this Act, there shall be levied and paid an entertainment tax on all payments for admission to an entertainment through a direct- to-home (DTH) or through a cable television network with addressable system or otherwise, other than entertainment to which section 6 applies, at such rates not exceeding rupees six hundred for every subscriber for every year as the Government may, from time to time, notified in this behalf, which shall be collected by the proprietor and paid to the Government in the manner prescribed. xxx

8. Information before holding entertainment.- xxx (2) No proprietor of a cable television network or video cinema or Direct-to-Home (DTH) shall provide entertainment unless he obtains permission from the Commissioner in the manner prescribed.”

Gujarat Entertainments Tax Act, 1977: (c) The relevant provisions of Gujarat Entertainments Tax Act, 1977 are as under: “2. Definitions. – In this Act, unless the context otherwise requires, xxx (dd) Direct-To-Home (DTH) Broadcasting Service means a system of distribution of multi- channel television programmes in Ku Band by using Satellite system, by providing television signals direct to the subscriber’s premises without passing through an intermediary such as cable operator.

p. 2291

State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

Explanation.- For the purpose of this clause and clause (g), “Ku Band” ordinarily means the 11.7 – 12.7 GHz (Giga Hertz) frequency band which splits into two segments, viz. the first having the frequency of 11.7 – 12.7 GHz, known as FSS (Fixed Satellite Service) and the other having the frequency of 12.2 – 12.7 GHz, known as BSS (Broadcasting Satellite Service), or it may have such other band width as may be approved by the Government of India from time to time; 2(e) ‘entertainment’ includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment or in the case of television exhibition with the aid of any type of antenna with a cable network attached to it or cable television, for which persons are required to make payment by way of contribution or subscription or installation charges of connection charges or any other charges collected in any manner whatsoever. Explanation. - For the purpose of this clause, the expression “exhibition” includes any exhibition by cinematograph including video exhibition or television exhibition with the aid of any type of antenna with a cable network attached to it or cable television; or Direct-To-Home (DTH) Broadcasting System; xxx 2(g) ‘Payment for admission’ includes – (i) any payment made by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a payment involving tax or more tax is required; (ii) any payment for seats or other accommodation in a place of entertainment;

p. 2292

(iii) any payment for a programme or synopsis of an entertainment; (iv) any payment made for the loan or use of any instrument or contrivance which enables a person to get a normal or better view or hearing of the entertainment which, without the aid of such instrument or contrivance, such person would not get; (v) any payment for any purpose whatsoever connected with an entertainment which a person is required to make a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment; (vi) any payment for admission of a motor vehicle into the auditorium of a cinema known as Drive-in-Cinema; (vii) any payment made by a person by way of contribution or subscription or installation charges or connection charges or any other charges collected in any manner whatsoever for television exhibition with the aid of any type of antenna with a cable network attached to it or cable television; (viii) any payment made by a person to the proprietor of a Direct-To-Home (DTH) Broadcasting Service by way of contribution, subscription, installation charges or connection charges, or any other charges collected in any manner whatsoever for Direct-To-Home (DTH) Broadcasting Service with the aid of any type of set top box or any other instrument of like nature which connects television set at a residential or non-residential or any other place of connection- holder directly to the Satellite;” 2(gg) ‘place of entertainment’ includes a house, building, tent or any other place where the books

p. 2293

State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

of account, ticket books and other relevant records pertaining to the entertainment or pertaining to the management of providing cable connections from any type of antenna or cable television or pertaining to the management of providing Direct-To-Home (DTH) Broadcasting Service are kept or are believed to have been kept;” xxx 2(j) ‘proprietor’ in relation to any entertainment, includes the owner thereof, and any person – (i) responsible for, or for the time being in charge of, the management thereof, or (ii) connected in whatsoever manner with the organization of the entertainment for any duration, or (iii) charged or entrusted or authorized with the work of admission to the entertainment, or (iii-a) a company registered under the Companies Act, 1956, having license to provide Direct-To- Home (DTH) Broadcasting Service by the Government of India under section 4 of the Telegraph Act, 1885 and the Wireless Telegraphy Act, 1933 or; (iv) responsible for, or for the time being in charge of, management of providing of maintaining or operating cable connection from any type of antenna or cable television; Whether or not he has obtained license or Certificate of Registration, if any, for such entertainment under any law for the time being in force; 2(jj) ‘set top box’ means an apparatus connected to a television set at a residential or non- residential or any other place which receives encrypted television signals through dish

p. 2294

antenna from satellite directly and provides decrypted television signals to the television set, which enables the viewers to tune into multi- channel television programmes in Ku Band, on payment, by the connection-holder, of the charges collected in any manner whatsoever by the proprietor; xxx 6C. Registration.- (1) No proprietor providing an entertainment with the aid of any type of antenna or cable television or Direct-To-Home (DTH) Broadcasting Service shall carry on television exhibition without obtaining a valid Certificate of Registration from the prescribed officer. (2) The provisions of sub-section (1) shall not be deemed to have been contravened if the proprietor having applied for such registration as provided in this section within three months from the date of the commencement of the Gujarat Entertainments Tax (Amendment) Act, 1993, carries on television exhibition with the aid of any type of antenna with a cable network attached to it or cable television. (2A) The provisions of sub-section (1) shall not be deemed to have been contravened if the proprietor having applied for such registration as provided in this section within three months from the date of the commencement of the Gujarat Entertainments Tax (Amendment) Act, 2009, carries on television exhibition with the aid of Direct-To-Home (DTH) Broadcasting Service. (3) Every proprietor providing an entertainment with the aid of any type of antenna or cable television or Direct-To-Home (DTH) Broadcasting Service shall apply in such form, in such manner and on payment of such fee as may be prescribed to the prescribed officer.

p. 2295

State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

(4) If the prescribed officer is satisfied that the requirements of provisions of this Act and the rules made thereunder have been complied with, he shall issue a Certificate of Registration. xxx 6E (1) Notwithstanding anything contained in section 3, 4, 6, 6A or 6B or any other provisions of this Act, there shall be levied and paid, by the proprietor of every Direct-To-Home (DTH) Broadcasting Service, to the State Government, the entertainments tax, per television set which receives radio frequency signals for exhibition of films or moving pictures or series of pictures with the aid of a set top box or any other apparatus attached to it for securing transmission through Direct-To-Home (DTH) Broadcasting Service, a tax at the annual rate of Rs.200 per television set for which such proprietor has provided Direct-To- Home (DTH) Broadcasting Service Connection. (2) Where the number of Direct-To-Home (DTH) connection holders increase in any month during the financial year, the proprietor shall be liable to pay the tax proportionately in the manner as may be prescribed. (3) The tax leviable under this section shall be paid in advance in quarterly installment of one- fourth of the annual rate within such period and in such manner as may be prescribed. Explanation. - For the purpose of this section, ‘quarter’ means a period of three months commencing on the 1st day of April, 1st day of July, 1st day of October or the 1st day of January of each year, and the term ‘quarterly’ shall be construed accordingly.”

The relevant provision of Gujarat Entertainments Tax (Exhibitions by means of Direct-To-Home (DTH) Broadcasting Service) Rules, 2010 are as under:

p. 2296

“3. Application for Certificate of Registration. - A proprietor providing an entertainment with the aid of Direct to Home (DTH) Broadcasting Service shall apply for the Certificate of Registration under Section 6C in Proforma-I in triplicate I and shall be renewable after every twelve months.

4. Granting of Certificate of Registration.- (1) The Commissioner may, on receipt of an application in Proforma-I under rule 3 and having satisfied that all the rules have been complied with, grant Certificate of Registration to the proprietor. The Commissioner shall, while deciding whether to grant or refuse such a certificate shall have regard to the following matters namely: (i) the interest of the public generally; (ii) status of antecedents and the previous experience, if any, of the proprietor; (iii) the adequate precaution made for safety, convenience and comfort of the persons covered under Direct-to-Home (DTH) Broadcasting Service as per the guidelines issued by the Government of India from time to time. Explanation. For the purpose of sub-rule (1) the expression ‘antecedents’ means the conduct of the applicant in relation to the regular payment of any tax or other dues payable by him. (2) The Certificate of Registration under section 6C shall be issued Proforma-2 and the Commissioner may prescribe special condition or conditions to be fulfilled, in the certificate.

5. Refusal to Grant Certificate.- The Commissioner shall have absolute discretion to refuse a Certificate of Registration for grounds to be recorded in writing for refusal of granting the

p. 2297

State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

Certificate of Registration. The Commissioner before refusing the Certificate shall afford to the proprietor an opportunity of being heard.

6. Fees.- The fees for a Certificate of Registration shall be rupees 10 lacs, the fees for renewal of Certificate of Registration shall be ten thousand and the fees for duplicate Certificate of Registration shall be rupees five thousand.

7. Security Deposits.- Every proprietor shall furnish as required under section 7, security amount of rupee ten lacs in form of Demand Draft to the Commissioner or shall deposit the National Savings Certificate or furnish Bank Guarantee of a Nationalized Bank in favour of Government of Gujarat, Information and Broadcasting Department on obtaining Certificate of Registration. xxx

11. Applicability of other Acts.- The proprietor shall comply with such of the provisions of the Electricity Act, 2003 (36 of 2003), the Wireless Technology Act, 1933 (17 of 1933), the Telegraph Act, 1885 (13 of 1885), Guidelines, Policies and Notifications issued by Government of India from time to time and such other Acts and the rules made thereunder as are applicable to the Direct-to-Home (DTH) Broadcasting Services.

12. Free access or public servants on duty.- Free access to any place in respect of which a certificate is issued under these rules for Direct-to-Home (DTH) Broadcasting Service shall be given at all hours to the Commissioner or any officer authorized by the Commissioner, the Collector or any other officer as may be authorized by the State Government in the execution of their duties.

p. 2298

13. Receipt for payment.- The proprietor shall give a receipt to the connection holder for every payment and shall also furnish the connection number to such connection holder when he receives payment for installation charges or any other charges by whatsoever it may be called. A copy of the receipt shall be kept in the receipt book by the proprietor till the assessments is completed and thereafter for a period of one year.

14. Return.- (1) The returns under clause (b) of sub-section (1) of section 8 shall be furnished to the prescribed officer.

(2) The returns relating to the payment of tax under section 6E shall be furnished quarterly in every financial year by the proprietor to the prescribed officer in Proforma-3, Proforma-4 and Proforma-5 along with challan within fifteen days of the completion of the respective quarter:

Provided that the return relating to the second and third quarter of the financial year 2009-10 shall be furnished within fifteen days from the publication of these rules in the official Gazette.

(3) Every proprietor shall maintain a register in Proforma-6 for each financial year.

xxx

16. Order of Assessment.- (1) The assessment of tax in the respect of an entertainment shall be made within thirty days after the return in respect of such entertainment is furnished.

(2) After the assessment is made, the prescribed officer shall serve a notice upon the proprietor for payment of tax, if any additional amount of tax is found to be due.”

p. 2299

State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

Jharkhand Entertainment Tax Act, 2012: (d) The relevant provisions of Jharkhand Entertainment Tax Act, 2012 are as under: “2. Definitions. - In this Act, unless there is anything repugnant in the subject or context,- xxx (k) “Direct to Home (DTH) Service” means a system of distribution of multi-channel television programmes by using a Satellite system by providing television signals through Antenna direct or any other similar devices to the subscriber’s premises/hotels/clubs, without passing through an intermediary such as cable service; (l)”Direct to Home (DTH) Service provider” means any person or proprietor or agency, who provide Direct to Home (DTH) Service, whether by means of “Set top boxes” or any such antenna or instruments or equipments or any other similar devices and includes the activation or renewal of such DTH service. (m)”Entertainment” includes any exhibition, performance, amusement, game shows or sports to which persons are admitted for payment, or in the case of television exhibition with the aid and any type of antenna with a cable network attached to it or cable television network or Direct-to-Home (DTH) Service, for which persons are required to make payment by way of contribution or subscription or installation or rent or security and connection charges or by any other charges collected in any manner whatsoever; but does not include magic show and temporary amusement including games and rides; For the purposes of this clause -

p. 2300

The expression “exhibition” includes any exhibition by cinematograph including video exhibition or television exhibition with the aid of any type of antenna with a cable network attached to it, or cable television network as provided by the cable operator incidental to cable service(s); Explanation. - For the purpose of this provision, exhibition shall include exhibitions in Multiplex Cinema Complex(s). The expression “game” includes video games which are played with the aid of machine which is operated electronically or mechanically or electro-mechanically for the purposes of entertainment or otherwise and; The expression “temporary amusement” means the amusement rides and games which are not provided on fairly permanent basis like in amusement park or meals or fair. (n)”Entertainment Tax” means a tax levied on “entertainment” under this Act. xxx 2(s) “Payment for entertainment” includes – xxx (iv) any payment made by a person by way of contribution or subscription or installation or connection charges or valuable consideration or any other charge collected in any manner whatsoever for television exhibition with the aid of any type of antenna with a cable network attached to it or cable television network as provided by the cable operator; or (v) any payment made by a person to the proprietor of a Direct to Home (DTH) service by way of contribution, subscription, installation

p. 2301

State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

or rent or security or activation charges or connection charges, or valuable consideration or any other charges collected in any manner whatsoever for Direct to Home (DTH) service with the aid of any type of set-top box(s) or any other instrument/equipment of like nature, or any other similar devices, which connects television set at a residential/hotels/clubs or non-residential place or a connection holder directly to the Satellite. Explanation. - For the purposes or this sub- clause any expenditure incurred by any co- operative housing society, residential complexes as valuable consideration or by the management of any factory, hotels, lodge, bar, permit room pub, or by a person or group of persons, for the purchase of any type of antenna or any other apparatus equipments for securing transmission through the cable network of cable television attached to it, for its members, or for workers or customers or for himself or themselves, as the case may be, shall be deemed to be the payment made under this sub-clause for the television exhibition with the aid of any type of antenna with cable network attached to it or cable television network no DTH service provider. xxx

3. Incidence of entertainment tax. - (1) Save as provided in sub- section (2), there shall be levied and paid to the State Government by an assessee: a tax on the entertainment at the rate(s) as specified in the notification issued under this Act. Provided that the State Government may specify different rate or rates of entertainment tax in respect to different categories of the entertainments for the different specified periods and for different specified areas.

p. 2302

Provided further that the rate of entertainment tax shall not exceed thirty percent of the value of gross collection / admission charge(s) / subscription(s) / contribution(s) / rent / security / sponsorship / activation charges or by any other valuable consideration(s) received or receivable for providing entertainment(s). (2) Notwithstanding anything contained in sub- section (1), entertainment tax shall be levied in relation to cinematograph exhibition on the proprietor of an entertainment at compounded rate(s) as specified in the schedule. Provided that the state Government may specify different rate or rates of tax in respect to the different specified areas and for different specified periods. Provided further the State Government may specify different rates in relation to the separate units of Multiplex Cinema Complex, depending upon their respective sitting capacity.

4. Assesses to collect entertainment tax from persons admitted to entertainment. - Save as provided under sub-section (2) of Section 3 of this Act, every assessee shall be entitled to collect, from persons admitted to the entertainment(s), an amount equal to the entertainment tax payable in respect to the valuable consideration of tickets or complimentary tickets or the sponsorship amount.

5. Payment of tax. - Subject to the provisions of this Act and such rules as may be prescribed, entertainments tax shall be payable by every assessee for the following class of entertainments- (i) For the cinematograph exhibition falling under sub-section (2) of Section 3, before commencing of the week;

p. 2303

State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

(ii) For the video exhibition falling under sub- section (2) of Section 3 read with serial number 2 of the schedule, before commencing of the week; (iii) for the Multiplex Cinema Complex exhibition falling under sub-section (2) of Section 3 read with serial number 3 of the schedule, before commencing of the week; (iv) for the sponsored programmes falling under clause (x) and (ad) of Section 2, before commencement of such sponsored programmes (v) for the cable operators, operating cable television network and Direct-to-Home Service Provider, and all other descriptions of entertainment falling under sub-section (2) of Section 3 read with serial number 4, 5 and 6 of the Schedule; by 7th day of the month after the expiry of the respective month. Explanation. - If the specified date happens to be holiday, the next working day shall be treated to be the payment day.”

Kerala Tax on Luxuries Act, 1976: (e) The relevant provisions of Kerala Tax on Luxuries Act, 1976 are as under: “2. Definitions. – In this Act, unless the context otherwise requires.- xxx (ca) “cable operator”, means a person engaged in the business of receiving and distributing satellite television signals, communication network including production and transmission of programmes and packages for a monetary consideration. xxx

p. 2304

(ee) “luxury” means a commodity or service that ministers comfort or pleasure; xxx (fa) “Luxury provided by a cable operator” means any service by means of transmission of television signals by wire, where subscriber’s television set is linked by metallic co-axial cable or optic fibre cable to a central system called the ‘headend’ and by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassettes or disc or both are played or replayed and the films or moving pictures or series of pictures which are viewed and hear on Television receiving set at a residential or a non residential place of a connection holder. xxx (g) “prescribed” means prescribed by rules made under this Act; (h) “Proprietor” in relation to a hotel, house boat, hall auditorium, home stay, hospital Kalyanamandapam or place of like nature includes the person who for the time being is in charge of the management of such hotel, house boat, hall, auditorium home stay, hospital or kalyanamandapam or place of like nature as the case may be. xxx

4. Levy and collection of luxury tax. – (1) Subject to the provisions of this Act, there shall be levied and collected a tax, hereinafter called the ‘luxury tax’ in respect of any luxury provided, - (i) in a hotel, house boat, hall, auditorium or kalyanamandapam or including those attached to hotels, clubs, Kalyanamandapam and places of the like

p. 2305

State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

nature which are rented for accommodation for residence or used for conducting functions, whether public or private, exhibition; (ii) by cable operators; (iii) in a hospital; and (iv) in a home stay Provided that the sub-section shall not apply to halls and auditoriums located within the premises of ‘places of worship’ owned by such institutions; Provided that the sub-section shall not apply to halls and auditoriums located within the premises of ‘places of worship’ owned by such institutions. (2) Luxury tax shall be levied and collected, - xxx (d) in respect of a cable TV operator at the rate of rupees five per connection per month, and shall be collectable from the person enjoying the luxury: Provided that no luxury tax shall be payable in respect of a connection provided by a cable operator engaged in the distribution of programmes of Doordarshan channels only: Provided further that luxury tax, if any, collected shall be paid over to the Government: xxx Provided also that a proprietor of a hotel who had claimed exemption under sub-clause (1) of clause 4 of the Kerala Finance Bill, 2006 (Bill No. 355 of the XI Kerala Legislative Assembly) from the 1st day of April 2006 being the charges of accommodation below rupees two hundred

p. 2306

per room per day, shall be permitted to avail such exemption till 30th June, 2006. xxx (3) The luxury tax shall be collected by the proprietor and paid within such period and in such manner as may be prescribed, into a Government treasury” or a Nationalised Bank notified by Government in this behalf. xxx

5. Returns. – Every proprietor liable to pay luxury tax under this Act shall submit such return in such manner and within such period as may be prescribed. xxx The Kerala Finance Act, 2006

3. Amendment of Act 32 of 1976.- In the Kerala Tax on Luxuries Act, 1976 (32 of 1976), - (1) in Section 2, - xxx (c) after clause (f), the following clause shall be inserted, namely:- “(fa) “Luxury provided by a cable operator” means any service by means of transmission of television signals by wire, where subscriber’s television set is linked by metallic co-axial cable or optic fibre cable to a central system called the headend and by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassettes or disc or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on Television receiving set at a residential or a non-residential place of a connection holder;”; xxx

p. 2307

State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

The Kerala Tax on Luxuries Rules, 1976

3. Filing of return. – (1) The return referred to in section 5 shall be xxx (b) in Form 1A in the case of cable TV Operator; xxx

The Kerala Tax on Luxuries Act, 1976 (Act 32 of 1976) (Incorporating Amendments up to the Finance Act, 2010)

2. Definitions: - In this Act, unless the context otherwise requires: - xxx (ca) “cable operator” means a person engaged in the business of receiving and distributing satellite television signals, communication network including production and transmission of programmes and packages for a monetary consideration” xxx “(da) “Direct-To-Home (DTH) Broadcasting Service” means a system of distribution of multi-channel television programmes in ku band using a satellite system of providing television signals direct to the subscriber’s premises in an encrypted form which will be received by an antenna and decrypted by an electronic device, thus providing television signals to the television set or other viewing devices of the subscriber, without passing through an intermediary such as cable operator. (db) “Direct-To-Home (DTH) Broadcasting Service Provider” means, a company registered

p. 2308

under the Companies Act, 1956 (Central Act 1 of 1956) having granted license to provide Direct-To-Home (DTH) Broadcasting Service by the Government of India under section 4 of the Telegraph Act, 1885(Central Act 13 of 1885) and Indian Wireless Telegraphy Act, 1933 (Central Act 17 of 1933) and providing such service within the State. xxx (ee) “luxury” means a commodity or service that ministers comfort or Pleasure: xxx (fa) “Luxury provided by a cable operator” means any service by means of transmission of television signals by wire, where subscriber’s television set is linked by metallic co-axial cable or optic fibre cable to a central system called the ‘headend’ and by using a video cassette or disc or both, recorder or player or similar such apparatus on which pre-recorded video cassettes or disc or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on Television receiving set at a residential or a non-residential place of a connection holder; xxx “(fd) “Luxury provided by Direct-To-Home (DTH) Broadcasting Service Provider” means any service by means of transmission of television signals and the films or moving pictures or series of pictures which are viewed and heard on television receiving set or other devices through a Direct-To-Home (DTH) service at a residential or a non-residential place of a subscriber, providing pleasure, comfort and entertainment to the subscribers and viewers.”; xxx

p. 2309

State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

“(l) “subscriber” means a person who enjoys the luxury by receiving the signal of cable television network or a direct-to-home service at a place indicated by him to the cable operator or the Direct-To-Home (DTH) Service Provider, without further transmitting it to any other person.”; xxx

4. Levy and collection of luxury tax: (1) Subject to the provisions of this Act, there shall be levied and collected a tax, hereinafter called the ‘luxury tax’, in respect of any luxury provided,- xxx (ii) by cable operators; (“and by Direct-to-Home (DTH) Service Providers”) xxx Provided that the sub-section shall not apply to,- xxx (iv) to cable operators whose total number of connections, including those given through franchisees, is seven thousand and five hundred or less: Provided further that the cable operators with seven thousand and five hundred or less connections shall not be liable to tax from 1st July, 2006 (2) Luxury tax shall be levied and collected, - xxx (d) in respect of a cable TV operator(“and Direct-to-Home(DTH) Broadcasting Provider”) at the rate of rupees five per connection per month, and shall be collectable from the person enjoying the luxury : xxx

p. 2310

Provided that no luxury tax shall be payable in respect of a connection provided by a cable operator engaged in the distribution of programmes of Doordarshan channels only: Provided further that luxury tax, if any, collected shall be paid over to the Government: Provided also that a proprietor of a hotel who had claimed exemption under sub-clause (1) of clause 4 of the Kerala Finance Bill, 2006 (Bill No. 355 of the XI Kerala Legislative Assembly) from the 1st day of April 2006 being the charges of accommodation below rupees two hundred per room per day, shall be permitted to avail such exemption till 30th June, 2006. (2A) Notwithstanding anything contained in sub-section (2), there shall be levied a luxury tax at the rate of rupees one hundred per year per member and the same shall be collected by the person responsible for the management of the club, by whatever name called. Explanation: For the purpose of this section, ‘club’ means a club which provides more than two facilities like card room, bar, billiard rooms, snooker room, tennis court, swimming pool, Sauna Jacuzzi and the like, gymnasium, golf course, internet facility, video, video compact disk, digital video disk and computer games and having a membership strength of at least twenty five. xxx (4) In computing the luxury tax, a fraction of a rupee, which is not a multiple of five paise, shall be rounded of to the next higher multiple of five paise. “ ( 5 ) E v e r y D i r e c t - To - H o m e ( D T H ) Broadcasting Service Provider in the State shall pay luxury tax at the rate of two

table as extracted; see Source PDF

p. 2311

State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

per cent on the gross charges received or receivable by him every month in any manner including installation charges, subscription charges, recharges, or other charges by whatever name called from the subscribers in the State in respect of the luxury provided by him.”;” xxx 4D. Registration of cable operators and Direct- to-Home(DTH) Broadcasting Service Provider.- Every cable operator (“and Direct-to-Home(DTH) Broadcasting Service Provider”) shall get himself registered with such authority and in such manner, as may be prescribed and the application for registration shall be accompanied by a registration fee of Rupees one thousand. The registration shall be for a period of one year and shall be renewed annually. xxx

5. Returns: - Every proprietor liable to pay luxury tax under this Act shall submit such return in such manner and within such period as may be prescribed.

ACT 10 of 2010 THE KERALA FINANCE ACT, 2010

6. Amendment of Act 32 of 1976. In the Kerala Tax on Luxuries Act, 1976 (32 of 1976),- (1) in section 2,- (i) after clause (d), the following clauses shall be inserted, namely:- “(da) “Direct-To-Home (DTH) Broadcasting Service” means a system of distribution of multi-channel television programmes in ku band using a satellite system of providing television

p. 2312

signals direct to the subscriber’s premises in an encrypted form which will be received by an antenna and decrypted by an electronic device, thus providing television signals to the television set or other viewing devices of the subscriber, without passing through an intermediary such as cable operator. xxx (2) in section 4,- (i) (a) in sub-section (1), in item (ii), the words, symbols, brackets and letters “and by Direct- To-Home (DTH) Service Providers” shall be added at the end: (b) for the existing proviso to sub-section (1), the following provisos shall be substituted, namely:- “Provided that the sub-section shall not apply to.- xxx (iv) to cable operators whose total number of connections, including those given through franchisees, is seven thousand and five hundred or less: Provided further that the cable operators with seven thousand and five hundred or less connections shall not be liable to tax from 1ª July, 2006;

ACT 16 OF 2011 THE KERALA FINANCE ACT, 2011

6. Amendment of Act 32 of 1976.-In the Kerala Tax on Luxuries Act, 1976 (32 of 1976),— (1) in section 2,- (i) clause (ca) shall be omitted; (ii) clause (fa) shall be omitted;

p. 2313

State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

Orissa Entertainment Tax Act, 2006: (f) The relevant provisions of Orissa Entertainment Tax Act, 2006 are as under: “2. Definitions. - In this Act, unless there is anything repugnant in the subject or context,— (a) “admission to an entertainment” includes admission to any place in which the entertainment is held and in case of entertainment through cable service (or Direct-to-Home (DTH) Broadcasting Service) each connection to a subscriber shall be deemed to be an admission for entertainment; xxx (d) “cable television network” means any system consisting of a set of closed transmission paths and associated signal generation, control and distribution equipment, designed to provide cable service for reception by multiple subscribers; xxx (e1): Direct-to-Home (DTH) Broadcasting Service” means system of distribution of multi- channel television programme in KU Band by using a satellite system, by providing television signals to a television set with the aid of set-top box direct to subscribers without passing through an intermediary such as Cable Operator. Explanation.- For the purpose of this clause and clause (k1) “KU Band” ordinarily means the 11.7-12.7 Ghz. (Gigahertz) frequency band which splits into two segments viz. the first having the frequency of 11.7-12.2 Ghz. Known as FSS (Fixed Satellite Service) and the other having the frequency of 12.2-12.7 Ghz. Known as BSS (Broadcasting Satellite Service), or it

p. 2314

may have such other brand width as may be approved by the Government of India from time to time.”

(f) “entertainment” means any cinematographic exhibition including exhibition of news reels, documentaries, cartoons, advertisement shots or slides, whether before or during exhibition of a feature film or separately, and includes any other exhibition, performance, amusement and entertainment through cable service (or Direct- to-Home (DTH) Broadcasting Service);

xxx

7. Tax on cable and DTH service. - (1) The proprietor of a cable television network providing cable service (and of a Direct-to-Home (DTH) Broadcasting Service) shall be liable to pay entertainment tax at such rate as specified in Part II of the Schedule.

(2) The tax payable under this section shall be paid, collected or realised in such manner as may be prescribed.

xxx

9. Intimation before holding entertainment.- (1) No entertainment on which tax is leviable shall be held without prior information being given to the Commissioner in the manner prescribed.

(2) No proprietor of a cable television network (or Direct-to-Home (DTH) Broadcasting Service) shall provide entertainment, unless he obtains permission from the Commissioner in the manner prescribed.

xxx

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State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

(3a) Notwithstanding anything contained in sub- sections (2) and (3) where any proprietor of a Direct-to-Home (DTH) Broadcasting Service is providing entertainment immediately before the commencement of the Orissa Entertainment Tax (Amendment) Act, 2010 he may continue to provide entertainment,— (a) for a period of three months from the date of commencement of said amendment Act; or (b) till the permission under sub-section (2) is granted by the Commissioner, if an application to that effect is made in the prescribed manner within the period specified in clause (a).” The relevant provisions of Orissa Entertainment Tax Rules, 2006 are as under: “12. Permission to operate cable television network or connection for the Direct- to-Home (DTH) Broadcasting Service. – (1) The proprietor of a cable television network or a Direct-to-Home (DTH) Broadcasting Service shall submit to the Commissioner an application in Form XA within fifteen days from the date of commencement of these rules bringing the Direct-to-Home (DTH) Broadcasting Service under the purview of the Act or at least fifteen days before the date of such entertainment and shall furnish any other information which may be so required by the Commissioner for the purpose. (2) The Commissioner, after making such enquiry as he may deem proper and after being satisfied that the application is in order, shall issue certificate in form XIIIA permitting the proprietor of a cable television network or a Direct-to-Home (DTH) Broadcasting Service.”

p. 2316

Punjab Entertainment Duty Act, 1955: (g) The relevant provisions of the Punjab Entertainment Duty Act, 1955 are as under: “2. Definitions. - In this Act unless the context otherwise requires - (a) ‘admission to an entertainment’ includes admission to any place in which the entertainment is being held or is to be held and where television exhibition is being provided with the aid of any type of antenna with a cable network attached to it or cable television or direct-to-home television in residential or non-residential areas of which persons are required to make payment by way of contribution or subscription or installation and connection charges or any other charges collected in any manner, whatsoever. xxx (aa) ‘antenna’ means an apparatus which received television signals which enable viewers to tune into transmissions including national or international satellite transmissions and which is erected or installed for exhibition of films or moving pictures or series of pictures by means of transmission of television signals by wire where subscriber’s television sets at the residential or non-residential place are linked by metallic coaxial cable or optio-fibre cable to a central system called the head-end, on payment by the connection holder of any contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever. (aaa) ‘cable television’ means a system organised on payment by a connection holder of any contribution or subscription or installation

p. 2317

State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

and connection charges or any other charges collected in any manner whatsoever, for exhibition of films or moving pictures or series of pictures by means of transmission of television signals by wire where subscriber’s television set is linked by metallic coaxial cable or optio-fibre cable to a central system called the head-end, by using a video cassette or disc or both, recorder or player or similar such apparatus on which prerecorded vide cassettes or discs or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on the television receiving set at a residential or non-residential place of a connection holder. (b) ‘Commissioner’ means the Excise and Taxation Commissioner, Punjab, for the time being; (bb) “direct-to-home television” means the reception of satellite programmes with the aid of a dish by a subscriber in his home or any other place for exhibition of films or moving pictures or series of pictures on payment basis; (bbb) “dish” means a large circular antenna for receiving television signals from a satellite;”; ‘Entertainment Tax Officer’ means the officer appointed as such under this Act; (d) ‘entertainment’ includes any exhibition, performance, amusement, game, sport or race to which persons are ordinarily admitted on payment for exhibition of films or moving pictures or series of pictures which are shown in a cinema house or on the television receiving set, with the aid of any type of antenna with a cable net work attached to it or cable television or dish relating to direct-to-home television

p. 2318

network for which persons are required to make payment by way of contribution or subscription or installation and connection charges or any other charges collected in any manner whatsoever. Explanation.- For the purpose of this clause, the expression “Cinema house” shall have the same meaning as has been assigned to it in the Punjab Entertainments Tax (Cinematograph Shows) Act, 1954 (Punjab Act 8 of 1954). (e) ‘payment for admission’ includes – (i) any payment made by a person admitted to any part of a place of entertainment and in a case where such person is subsequently admitted to another part thereof for admission to which an additional payment is required, such additional payment, whether actually made or not; (ii) in cases of free, surreptitious, unauthorised or concessional entry, whether with or without the knowledge of the proprietor, the payment which would have been made if the person concerned had been admitted on payment of the full charges ordinarily chargeable for such admission; (iii) any payment for any purpose whatsoever connected with an entertainment which a person is required to make as a condition of attending or continuing to attend the entertainment in addition to the payment, if any, for admission to the entertainment; (iv) any payment made by a person by way of contribution or subscription of installation and connection charges or any other charges collected in any manner whatsoever for television exhibition with the aid of any type of antenna with a cable network attached to it or cable

p. 2319

State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

television or a dish relating to direct-to-home television network. (f) ‘prescribed’ means prescribed by rules made under this Act; (g) ‘proprietor’ in relation to any entertainment includes the owner, partner or a person responsible for the management thereof and any person responsible for or for the time being incharge of the management for providing cable connection from any type of antenna or cable television or for providing direct-to-home television service. xxx

3. Duty on payments for admission to entertainments. (1) A person admitted to an entertainment shall be liable to pay an entertainment duty at a rate of twenty-five per centum, which shall be collected by the proprietor and rendered to the Government in the prescribed manner. (1-A) Notwithstanding anything contained in sub- section (1), the Government may, by notification, levy lumpsum entertainment duty at a rate not exceeding, - (a) eight thousand rupees per annum in the local area of a City constituted as such under the Punjab Municipal Corporation Act, 1976, or of a Municipality declared as such under the Punjab Municipal Act, 1911; and (b) Six thousand rupees per annum in areas other than the local areas specified in clause (a); in respect of entertainments arranged by a proprietor by replay of video cassette player or

p. 2320

video record player and the lumpsum duty so levied shall be recoverable from the proprietor, (1-B) Notwithstanding anything contained in sub- section (1), a proprietor may, at his option, pay in lump sum entertainment duty on an amusement park at the rates, specified in the Schedule appended to this Act, per annum per ride.

SCHEDULE (See Section 3 (1-B)

Category Description of rides Rate of duty per of rides ride (in Rupees) 1 2 3

1. Dragon Roller Sixty thousand Coaster

2. Big Apple 3.Dragon Coaster

4. Roller Coaster

5. Bumper Car

6. Cyclone

7. Striking Cars

A 8. Go karts

9. Water Chute

10. Octopus

11. Twister

12. Enterprise

13. Kamikaze

14. Rainbow

15. Power Tower

16. Family Swinger

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State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others

1. Break Dance Forty thousand

2. Caterpillar

3. Paratrooper

4. Round About

5. Train

6. Dream Boat

7. Formula Cars

8. Family Slide

9. Love Boats

10. My Fair Lady

11. Tea Cup or Cup and Saucer

B 12. Gandola

13. Jumping Frogs

14. Parachute Towers

15. Ship or Pandulum

16. Harakiri

17. Slide

18. Razzle Dazzle

19. Ferris Wheel

20. Rock ‘N’ Roll

21. Telecombat

22. Bumper Boats

1. Baby Train Twenty thousand

2. Toto Train

3. Fun Spin C

4. Fun Channel

5. Vintage Cat

6. Jingle Ride

p. 2322

7. Scooters

8. Guided Cars

9. Money Tree

10. Snail

11. Kiddie Boats

12. Coin Operated Rides

13. Children Slide

14. Any other un-specified Ride

15. Merry Go Round

16. Carousel

17. Water Merry

18. Go Round

19. Sun and Moon

20. Mini Coaster

21. Water Canal

22. Crazy Submarine

1. Boating

2. Play Pen

3. Little Kingdo

D 4. Funny Boats

5. Kids Castle

6. Bike Mania

7. Water Slide

(1-B) (a) Notwithstanding anything contained in sub-section (1) Government may, by notification, levy lump-sum entertainment duty of amusement park at a rate not exceeding rupees sixty thousand per annum.

p. 2323