STANDARD GAMES ETC.versusSTATE OF UP. AND ORS. ETC.

A                            STANDARD GAMES ETC.
                                           v.
                          STATE OF UP. AND ORS. ETC.

                                    APRIL 10, 1996

B                   [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-
    lants.

             R.B. Misra, K.S. Chauhan for the Respondents.

             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    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.