phone inside the Delhi Race Club, under the Delhi
Entertainments and Betting Tax Act, 1996 , hereinafter referred ... betting ring and, therefore, the entry of mobile
phones into the betting ring of the petitioner during inter venue betting
and betting on Delhi races
read with Section
7 of the Delhi Entertainments and Betting Tax Act, 1996 (hereinafter
referred to as ‗the said Act') be declared as vague ... said Act as also Rule 12 of the
Delhi Entertainments and Betting Tax Rules, 1997 (hereinafter referred to
as ‗the said Rules
lacs as provided in Rule 30 of the
Delhi Entertainment and Betting Tax Rules, 1997.
(ii) As and when the petitioner receives sponsorship
money ... tax and stipulates as under:-
"25. Payment of tax
(1) Proprietor of every entertainment required to
make the payment of tax in accordance with
licence fee under Rule 46(4) of the
Delhi Entertainments and Betting Tax Rules, 1997 (hereinafter referred
to as „the said Rules‟) is under challenge ... offer odds for the
bets. The persons who place bets are also benefitted in choosing the
best available bets.
4. The said club has been
should not be taxed unless swimming is
taxed. The assessee also submitted that the activity is exempted
from the Entertainment Tax in the states ... Delhi
Entertainment Tax Act @ for one month and 24% p.a. For
following months on the amount of the tax. As the tax is payable
respondent under Section 15(4) of the Delhi
Entertainment and Betting Tax Act, 19962, setting aside the
imposition/levy of entertainment tax by the petitioners ... payment for admission;]17
xxxxx
(t) "tax" means entertainment tax, betting tax or the totalizator tax,
as the case may be, and includes
which is governed, in Delhi, by the
United Provinces Entertainment and Betting Tax Act, 1937 ("the Act").
2. Section ... tax
amount as a special case. This exemption from payment
of tax upto 50% of the tax amount is allowed on two
events only
earlier.
11. Entertainment tax is leviable under Uttar Pradesh Entertainment and
Betting Tax Act, 1979 , Section 3 whereof to the extent necessary may be
extracted ... dispute that Section 11 of the Uttar Pradesh Entertainment
and Betting Tax Act, 1979 authorizes the State Government to exempt any
class of entertainment from
together. Briefly put, the challenge is to the Delhi
Entertainments and Betting Tax Act, 1996 (hereinafter referred to as
'the said ... Taxes on services."
Entry 62 of list II (State List) reads as under: -
"62. Taxes on luxury, including taxes on entertainment,
amusements, betting
together. Briefly put, the challenge is to the Delhi
Entertainments and Betting Tax Act, 1996 (hereinafter referred to as
'the said ... Taxes on services."
Entry 62 of list II (State List) reads as under: -
"62. Taxes on luxury, including taxes on entertainment,
amusements, betting
