MARKAND SAROOP AGGARWAL AND ORS. vs M. M. BAJAJ AND ANR.

The Supreme Court upheld the conviction of the five partners of Lido Restaurant under the United Provinces Entertainment and Betting Tax Act, 1937, specifically citing Sections 2(1)(c), 3(1)(3), 4(1), and 5(3). The Court established that 'admission to an entertainment' includes any payment required for attending an entertainment, including charges for dinner during a cabaret show. The Court affirmed the High Court's decision to impose fines, ruling that the charges were indeed liable for entertainment tax as they were connected to the entertainment provided.