Fashion shows attract entertainment tax
Accordingly a show-cause notice was issued to one Amit Kumar. In his reply, Mr. Kumar contended that the event was organised as a charity show with the specific purpose of publicising the event and no entry fee was collected. As the reply was not accepted, he challenged the notice and the Allahabad High Court dismissed his writ petition. The present appeal is directed against that order.
The apex court pointed out that the fashion show was held with the full knowledge that entertainment tax was payable in respect thereof. Though tickets might not have been issued and only invitation cards were issued, the same was merely a subterfuge for the purpose of evading and/or avoiding payment of entertainment tax. Writing the judgment, Mr.
Justice Kabir said it was difficult to believe that the fashion show was held with the object of educating prospective students, who would be interested in joining the institute of art and fashion and hence exempt from payment of entertainment tax.