VENKATACHALA, J. ( 1 ) THIS appeal of the Commissioner of commercial Taxes, Bangalore, and the entertainment Tax Officer, VIII Circle, bangalore (hereinafter referred to as 'the taxing Authorities'), is directed against the order dated 4. 2. 1981 in Writ Petition No. 8332/78 by which it is held that Drive-in enterprises (hereinafter referred to as 'the proprietors'), were not liable to pay entertainments tax under the Karnataka Entertainment Tax Act, 1958 (hereinafter referred to as 'the Act') respecting service charges of Rs. 2/- charged by them on each motor car taken into their 'drive-in cinema' premises and consequential reliefs thereof, are granted. ( 2 ) THE facts, which have given rise to this appeal, are briefly these: by their letter dated 18th February 1978 (produced as Annexure-B in the writ petition), the proprietors sought a clarification from the Commissioner of Commercial taxes (hereinafter referred to as 'the Commissioner') whether the amount of Rs. 2/- charged by them as service charges, respecting each motor car taken into their 'drive-in cinema' premises, is liable to entertainments tax under the Act, in addition to the liability to such tax of each payment for admission to entertainment made by its occupants. In his reply dated 2. 3. 1978 (produced as Exhibit-A in the writ 'petition) given thereto, the Commissioner clarified that Rs. 2/- charged by the proprietors as service charges on the motor car taken into their drive-in cinema premises, was also liable to entertainments tax under the Act. It appears that the proprietors paid entertainments tax on service charges collected by them respecting motor cars taken into their 'drive-in cinema' premises to the Taxing Authorities for a few days, but under protest. However, the proprietors being advised that they were not liable to pay entertainments tax under the act respecting the charges collected by them on motor cars taken into their 'drivein cinema' premises, presented a writ petition before this Court questioning the correctness of the view of the Commissioner given in his aforesaid reply and seeking refund from the Taxing Authorities, of the taxes paid by them under protest. That writ petition having been allowed by an order of a learned single Judge, the same has become" the subject matter of this appeal, as stated earlier. That writ petition having been allowed by an order of a learned single Judge, the same has become" the subject matter of this appeal, as stated earlier. ( 3 ) RULE 111-A (1) of the Karnataka cinemas (Regulation) Rules, 1971, defines 'drive-in cinema' thus:"drive-in cinema' means a cinema with an open-air theatre premises into which admission may be given normally to persons desiring to view the cinema while sitting in motor cars. However, where an auditorium is also provided in a 'drive-in cinema' premise's, persons other than those desiring to view the cinema while sitting in motor cars can also be admitted. Such drive-in cinemas may have a capacity to accommodate not more than one thousand cars". ( 4 ) 'drive-IN cinema' of the proprietors with which we are concerned is admittedly a cinema with an open-air theatre into which admission is being given to persons desiring to view the cinema while sitting in their motor cars taken into that premises. That 'drive-in cinema', it is not disputed, has also an auditorium which enables those persons desiring to view the cinema sitting in that auditorium, to do so. ( 5 ) EVERY person, who is admitted into the said 'drive-in cinema' premises is required to pay Rs. 3/- by buying a ticket therefore, immaterial of the fact whether he chooses to view the cinema sitting in his motor car or in the auditorium. However, such person is required to pay Rs. 2/- by buying a ticket therefor, if he wants to take into that premises his motor car. Rs. 2/- so payable for the motor car, is regarded by the proprietors as service charges. ( 6 ) THE contention raised on behalf of the taxing Authorities before the learned single Judge and reiterated before us, has been that each payment for admission to entertainment, which is made subject to levy and payment of entertainments tax under Section 3 of the Act, is wide enough to take within its ambit the amount of Rs. 2/- payable as service charges on each motor car taken into the 'drive-in cinema' premises. Sustenance for this contention is sought from the definition of the phrase "payment for admission" found in Section 2 (1) of the Act, which provides that pay ment for admission includes any payment for other accommodation in a place of entertainment. 2/- payable as service charges on each motor car taken into the 'drive-in cinema' premises. Sustenance for this contention is sought from the definition of the phrase "payment for admission" found in Section 2 (1) of the Act, which provides that pay ment for admission includes any payment for other accommodation in a place of entertainment. However, this contention did not find favour with the learned single judge who examined it. ( 7 ) AS the Taxing Authorities trace their demand for payment of entertainments tax on the amount of Rs. 2/- payable as service charges on each motor car taken into the 'drive-in cinema' premises of the proprietors, to sub-section (1) of Section 3 of the Act, it would be advantageous to extract that sub-section, which is as follows:"3. Tax on payment for admission to entertainments.- (1) There shall be levied and paid to the State Government on each payment for admission to an entertainment, entertainments tax at the following rates, ( 8 ) THE question is whether each payment for admission falling in any of the three categories is referable to a person seeking admission for entertainment or that person's car or both. ( 9 ) THE argument pressed for the Taxing authorities is, that the payment for admission in sub-section (1) of Section 2 since includes any payment for "other accommodation in place of entertainment", payment of service charges of Rs. 2/- for a motor car taken into the 'drive-in cinema' premises should be regarded as payment for accommodation provided for such motor car in the place of entertainment and hence that amount of Rs. 2/- becomes exigible to entertainments tax under sub-section (1) of Section 3. This argument though looks plausible at the first flush, its hollow- ness becomes apparent when examined in the light of the other definitions of relevant words and phrases found in Section 2 itself and in the context of the other material provisions in the Act. ( 10 ) NO doubt, the above definition of 'payment for admission' on which reliance is placed on behalf of the Taxing authorities, includes any payment for seats and other accomodation in a place of entertainment. ( 10 ) NO doubt, the above definition of 'payment for admission' on which reliance is placed on behalf of the Taxing authorities, includes any payment for seats and other accomodation in a place of entertainment. Whether the payment for seats or other accomodation in a place of entertainment contemplated under the said definition, is a payment to be made respecting the persons occupying those seats or accomodation, or payments made for the seats and other accomodation de hors the persons occupying them, is still a matter which requires our examination. ( 11 ) DEFINITION of "admission" in sub-section (a) of Section 2 contemplates admission as a spectator or as one of an audience to an entertainment or as one taking part in an entertainment. The definition of the phrase "admission to entertainment" in sub-section (b) of Section 2 contemplates admission to any place in which an entertainment is held. Then, according to the definition of "entertainment" in sub-section (e) of Section 2, it means a horse-race or a cinematograph show to which persons are admitted for payment. Further, as per the definition of "cinema theatre" sub-section (ca) of section 2, it means any place of entertainment in which cinematograph shows are held to which persons are admitted for payment. ( 12 ) IN the light of the said definition contained in sub-section (a), (b), (e) and (ca) of Section 2 of the Act, it is difficult to think that any payment for seats or an accommodation in the place of an entertainment contemplated in sub-section (i) of section 2 is referable to seats or other accommodation in a place of entertainment de hors persons who are admitted for payment. to the place of entertainment. In other words, in our view, the payment for seats and other accommodation in a place of entertainment contemplated in sub-section (i) of Section (2), could only be respecting persons admitted for payment to the seats or other accommodation in the place of entertainment. This view of ours since finds fortification from the substantive provisions in the Act itself, we shall presently advert to them. This view of ours since finds fortification from the substantive provisions in the Act itself, we shall presently advert to them. ( 13 ) SUB-SECTION (2) of Section 3, which makes exigible a complimentary ticket issued by the proprietor of an entertainment, to entertainments tax at the appropriate rate specified in sub-section (1) thereof, states that the entertainments tax payable for admission to an entertainment respecting complimentary ticket, should be according to the class of seat or accommodation which the holder of such ticket is entitled to occupy or use and for the purpose of the Act, the holder of such ticket shall be deemed to have been admitted on payment. From this provision, it becomes obvious that the liability for entertainments tax on a complimentary ticket is with reference to the holder of such ticket admitted on payment. Further, the proviso to that sub-section, which is of significance, reads thus:"provided that where the seat or accommodation which the holder of such a ticket is entitled to occupy or use is different from the classes of seat or accommodation inside the auditorium or place of entertainment and for admission to the said seat or accommodation no payment is fixed, the holder of such ticket shall be deemed to be entitled to occupy or use the highest class of seat or accommodation and shall for purposes of this Act, be deemed to have been admitted on payment of the charges for such highest class of seat or accommodation. " ( 14 ) FROM the said proviso, it becomes evident that the seat or accommodation inside the auditorium or place of entertainment is referable only to the class (category) into which it falls and bears direct relation to the seat or accommodation, which the holder of a complimentary ticket may occupy in person. Further more, Section 4 of the Act, which imposes additional levy and payment, besides tax leviable under Section 3 and sur-charge leviable under Sections 3a and 4a, provides for a "table" for purposes of calculating the tax payable thereunder, which is as follows: si. Rate of Payment (including Rate of tax no. entertainments tax and sur-per show charge) for admission of a person to the highest class of scat or accommodation a)does not exceed two rupees and fifty paise; twenty rupees b)exceeds two rupees and fifty paise but does not exceeds five rupees. Rate of Payment (including Rate of tax no. entertainments tax and sur-per show charge) for admission of a person to the highest class of scat or accommodation a)does not exceed two rupees and fifty paise; twenty rupees b)exceeds two rupees and fifty paise but does not exceeds five rupees. Thirty rupees c)exceeds five rupees fifty rupees. " the underlined portion of the table, it has to be noted, puts it beyond any iota of doubt that payment for admission to a seat or accommodation is referable only to admission of a person to that seat or accommodation and nothing beyond it. Again, when Section 5 of the Act declares that no person other than a person, who has to perform any duty in connection with an entertainment or any duty imposed upon him by or under the Act, or any other law, shall be admitted to an entertainment, except as provided therein and the proviso thereto provides that with the previous approval of the State Government, persons may be admitted for payment to an entertainment or a series of entertainments through a barrier or by means of mechanical contrivance which automatically registers the number of persons admitted, it makes us difficult to think that the payment for admission for an entertainment made exigible to entertainment tax under sub-section (1) of Section 3, could be a payment made respecting anything other than the persons admitted to entertainment. ( 15 ) THE other provision in the Act, which makes the view we have already taken in the matter, unexceptionable, is sub-section (1) of Section 6, which reads thus:"save as otherwise provided in Section 4a, the entertainments tax shall be levied in respect of each person admitted on payment or on a complimentary ticket and shall be calculated and paid on the number of admissions. "explanation.- At any time during an entertainment any person or persons found inside the auditorium or place of entertainment without a valid ticket or complimentary ticket, shall be deemed to have been admitted by the proprietor for payment. "explanation.- At any time during an entertainment any person or persons found inside the auditorium or place of entertainment without a valid ticket or complimentary ticket, shall be deemed to have been admitted by the proprietor for payment. " ( 16 ) THE above sub-section, which provides for the manner of payment of entertainments tax under the Act, when says that such tax is levied in respect of each person admitted on payment or on a complimentary ticket, and the same shall be calculated and paid on the number of admissions and having regard to a person or persons found inside the auditorium or place of entertainment without a valid ticket or complimentary ticket, by deeming such a person or persons as those admitted by the proprietor for payment, it would be idle to think that under Section 3 of the act, because of the definition in sub-section (i) of Section 2, service charges paid respecting a motor car occupying certain accommodation in the place of an entertainment, become exigible for entertainments tax. ( 17 ) FOR the foregoing reasons, we are not left in doubt that service charges of rs. 2/- charged by the proprietors for a motor car taken into their 'drive-in cinema' premises, is not at all made exigible to entertainments tax under-sub-section (1) of section 3 of the Act nor are we able to find any other provision in the Act making such service charges liable for entertainments tax. Consequently, the contention raised for the Taxing Authorities falls and the order under appeal does not call for interference. ( 18 ) IN the result, we dismiss this appeal, however, without costs. --- *** --- .