Lucknow, Oct 31 (PTI) The Lucknow bench of Allahabad High Court has said the Uttar Pradesh government cannot impose entertainment tax on a water park for making available swimming costumes to visitors for a fee.

It also set aside the amount of tax levied on the petitioner -- the Lucknow-based Anandi Water Park Resorts and Club Private Limited.

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The state government had imposed tax on the petitioner after finding that Rs 30 was being charged for male costumes and Rs 60 for female costumes.

The petitioner had challenged the order of the government saying the imposition of entertainment tax was illegal as there was no provision in the Uttar Pradesh Entertainment and Betting Tax Act.

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In his verdict, Justice Pankaj Bhatia observed, "The costume used in the water park would neither fall within the definition of words 'instrument' or 'contrivance'.

"Thus I am inclined to accept the submission of the counsel for the petitioner that the renting of 'costumes' cannot be included in the term 'payment for admission' as defined under Section 2(l) of the Uttar Pradesh Entertainment and Betting Tax Act, 1979."

It is well settled that the tax can be levied only when specially provided for and not by intendment. If the legislation was of the view that the renting of the costume should be included for determination of the taxes, it could have specifically been provided for under the Act which has not been done, the bench said.

"Thus, I have no hesitation in holding that demand of levy of tax as well as the penalty is without the authority of law," the judge said.

(The above story is verified and authored by Press Trust of India (PTI) staff. PTI, India’s premier news agency, employs more than 400 journalists and 500 stringers to cover almost every district and small town in India.. The views appearing in the above post do not reflect the opinions of LatestLY)