HEMANT GUPTA,J - (1.) THIS order shall dispose of Civil Writ Petition Nos. 19345 of 2004, 19368 of 2004, 20002, 20003 & 20005 of 2004 and 443 of 2005, challenging the levy of entertainment duty under The Punjab Entertainments Duty Act, 1955 (for short 'the Act') as applicable to the State of Haryana.
(2.) IN CWP No. 19345 of 2004, the petitioner is a private limited Company, which has introduced and started a new activity of motor driving captioned "Cyclone, Go-Karting" at Faridabad. It is stated by the petitioner that the aim of the said activity is to educate and train people; to improve their driving skills and to teach the discipline skills during driving and competitions around any given track. In all the cases, the petitioners have established resorts providing facilities for swimming, games of billiards, pool etc. and the entry is limited to members, who pay their subscription amount in lump sum or on monthly/yearly basis. The issue in all these petitions is common as to whether such activity carried out by the persons, who are participating in the sports or such like activity, are liable to pay entertainment duty under the Act.
(3.) IT is the case of the petitioner that the entertainment duty is payable by a person, who is being entertained i.e. the viewers of a sport activity, but one who is performing theatre or art or participates in artistic or participating in the sport in activity, is not liable to pay any entertainment duty, as he is a person who is entertaining the others. The members are the performers and, therefore, the entertainment duty is not payable by the performers, but by the viewers. In other words, the entertainment duty is payable by the third persons and not the participants themselves.;