Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | Entertainment Duty Administrative Law |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Act(s) Referred | Madhya Pradesh Entertainments Duty and Advertisements Tax Act, 1936 (30 of 1936) |
Case(s) Referred | Referred Case 0 Referred Case 1 Referred Case 2 |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | MADHYA PRADESH ENTERTAINMENT DUTY AND ADVERTISEMENTS TAX ACT, 1936: ss.2(a};2(b),2(d)(iv), 3 and 4 - Levy of entertainment duty on Direct to Home (DTH) entertainment service for the period 5-5-2008 to 1-4-2011 - Held: DTH is not covered by provisions of s.3 read with ss.2(a),. 2(b) and 2(d) - Further, neither the provision of s.4(1) nor any of modes provided u/s .4(2) can be made applicable for collection of duty on DTH - Therefore, 1936 Act cannot be extended to cover DTH operations being carried out by appellants -Indian Telegraph Act, 1885 - s. 4 - IndianĀ· Telegraphy Act, 1933 - Madhya Pradesh Entertainment Duty and Advertisements Tax Rules 1942. Administrative Law Delegated legislation :- Notification - Held: Notification issued in exercise of powers under the Act cannot amend the Act - In the context of instant case, since no duty could be levied on DTH operation under 1936 Act prior to issuance of notification dated 5-5-2008, duty can not be levied under the said Act after issuance of notification - Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936.On May 5, 2008, the State Government of Madhya Pradesh, In exercise of powers conferred u/s.3(1) of the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936, issued a gazette notification fixing 20% entertainment duty in respect of every payment made for admission to an entertainment other than cinemas, videos cassette recorders and cable service. Consequently, a demand notice dated June 10, 2009 was issued by the Excise Commissioner to the appellant raising a demand of Entertainment Duty on Direct to Home Entertainment Service. Subsequently, a number of notices were issued. The appellant filed a writ petition, challenging the demand and collection of entertainment duty u/ s.3(1) of the 1936 Act. It was the case of the appellant that on 24-3-2006, it got a licence .from .the Government of India u/s 4 of the Indian Telegraph Act, 1885 and Indian Telegraphy Act, 1933 to establish, maintain and operate DTH platform for a period of 10 years on the terms and conditions stipulated in the , licence agreement. The writ petition was dismissed by the High Court. In the instant appeals, the questions for consideration before the Court were "whether the provisions of the 1936 Act have the necessary expanse and flexibility to include DTH as an "entertainment" chargeable to tax", and "whether the notification dated May 5, 2008 in any manner extended the scope of chargeability under the 1936 Act." |
Judge | Hon'ble Mr. Justice Aftab Alam |
Neutral Citation | 2013 INSC 258 |
Petitioner | M/s Tata Sky Ltd. |
Respondent | State Of M.p. And Others |
SCR | [2013] 2 S.C.R. 849 |
Judgement Date | 2013-04-16 |
Case Number | 3882 |
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