Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | West Bengal Entertainment-cum-Amusement Tax Act Transmission of T. V. Signals |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | West Bengal Entertainment-cum-Amusement Tax Act, 1982 with C amendments; Section 4(A)(4a)(ii)/Cable Television Networks (Regulations) Act, 1955/Constitution of India, 1950, Article 286; Entry 62 of List-II of Seventh Schedule: Transmission of T. V. Signals by Multi System Cable Operator to sub cable Operators against a price-Levy of entertainment tax-Constitutionality of-Dismissed by Taxation Tribunal-Allowed by High Court holding that Section 4(A)(4a)(ii) of 1982 Act is ultra vires the Constitution-On appeal, Held : Cable Operator transmits signals to sub-cable operators under a franchise agreement-No entertainment to viewers/subscribers could be provided unless signals are transmitted by the Cable Operator-Thus, not only sub-cable operators but also the Cable Operator have direct and proximate nexus with the entertainments presented to the viewers-Hence, levy of entertainment tax on cable operator/sub-cable Operators is within the competence of the State Legislature under Entry 62 of List II of the Seventh Schedule of the Constitution-Since charging Section 4(A)(4a)(ii) is very clear and unambiguous, levying of the tax not violative of fundamental rights as guaranteed under Article 19(1)(g) of the Constitution-Bengal Amusement Act, 1922-West Bengal Entertainment and Luxuries (Hotel and Restaurant) Act, 1972. Cable Television Networks (Regulation) Act vis-a-vis 1982 Act Taxation-Overlapping of-Held: No overlapping since power of regulation under the Central enactment is separate and distinctive from the power of taxation by the State Legislature under Entry 62 of List-II of the Constitution-Though both the Statutes apply to levy of on amusement/entertainment tax but areas of application of the two Acts are different. Words and Phrases : 'Cable Operator', 'Sub-cable Operator', 'Cable Service', 'Cable Television Network', 'subscriber' and 'gross receipt '-Meaning of The questions which arose for determination in this appeal were as to whether Clause (ii) of sub-section (4a) of Section 4A of the West Bengal Entertainment-cum-Amusement Tax, 1982 (as amended by the West Bengal Finance Act, 1998) is beyond the legislative competence of the State Legislature and as to whether respondent No. 1-Multi-system Operator and respondent No. 2-Sub Cable operator would come within the purview of Clause (ii) of sub-section (4a) of Section 4A of the Act as they are the persons who exhibit such performance through cable Television Network through the sub-Cable Operators. |
Judge | Hon'ble Dr. Justice A.R. Lakshmanan |
Neutral Citation | 2005 INSC 146 |
Petitioner | State Of West Bengal And Ors. |
Respondent | Purvi Communication Pvt. Ltd. And Ors. |
SCR | [2005] 2 S.C.R. 954 |
Judgement Date | 2005-03-16 |
Case Number | 2508 |
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