STANDARD GAMES ETC. v. STATE OF UP. AND ORS. ETC.
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Headnote — Supreme Court Reports (editorial summary, not part of the judgment)
Reporter's headnote (continued) and case details
A
APRIL 10, 1996
B
U.P. Entertainments and Betting Act, 1979 :
C S.2(a), 3-Entertainment tru.-Video game-Held, is exigible to enter- ta innient tax.
Geeta Entreprises & Ors. v. State of U.P. & Ors., , relied on.
D CIVIL APPELLATE JURISDICTION : Civil Appeal No.3323 of 1984 Etc.
From the Judgment and Order dated 4-.3.82 of the Allahabad High Court ..,., in C. Misc. W.P. No. 390/81. E Ashok Grover, Ms. Lalitha Kohli and Manoj Swarup for the Appel- lants.
R.B. Misra, K.S. Chauhan for the Respondents.
Judgment
The following Order of the Court was delivered : F Leave granted in SLP (C} No. 5560/84.
The admitted facts are that the appellant had installed the video game consisting of a machine with a display screen which is activated only by inserting a coin in the slot made in the machine. Immediately thereon, G the screen is lit up and the game commences. The question is : whether it is an entertainment within the meaning of_ Section 2{a) of U.P. Entertain- ment and Betting Act, 1979 (for short, the 'Act') ? The appellant's own case is that the operator gets nothing in return other than the pleasure he derives or enjoys from exercising or building up his skill in operating the machine. The Act defines "admission" under Section 2(a). Section 2 (g) H defines "entertainment". Section 2(1)(iii), (iv) and (v) in particular defines 172
STANDARD GAMES v. STATE 173
"payment for admission" with wide language. Notification dated .July 24, A 1981 was issued by the State exercising the power under Sections 3(1) and 4(1) of the Act prescribing the rates of admission.
Admittedly, since there is no enumeration in this regard for the video game, clause (v) of the said notification imposes 30% of the admission fee _, as entertainment tax. The controversy raised in this case is squarely covered by the decision of this Court in Geeta Ellterp1ises & 010-. v. State of UP. & Ors., [1983] 3 SCR 812. This Court has considered the above provisions and had held that charge of inserting the coin was realised only from those who wanted to operate the video game at the rate of 50 paise, for a slot lasting upto 30 seconds and it amounts to entertainment within the meaning of Section 2(g) of the Act. Therefore, video games is exigible to entertain tax. We, therefore, hold that the appellant is liable to pay the entertainment tax. We do not find any illegality in the view taken by the High Court warranting interference.
The appeals are accordingly dismissed. No costs. D R..P. Appeals dismissed.
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