A
B
STANDARD GAMES ETC.
v.
STATE OF UP. AND ORS. ETC.
APRIL 10, 1996
[K. RAMASWAMY, S.P. BHARUCHAAND
K.S. PARIPOORNAN, JJ.]
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., [1983] 3 SCR 812,
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-
F
lants.
R.B. Misra, K.S. Chauhan for the Respondents.
The following Order of the Court was delivered :
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 B
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 C
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.
Lex