"entertainment" includes any cinema show, theatrical performance, musical performance, amusement, exhibition, show or performance in any other manner or by whatever name called, games and sports to which persons are admitted on payment.

[See, section 2 (g), the Excises and Salt Act, 1944 (Act No. I of 1944)].

The word "entertainment" means any exhibition, performance, amusement, game or sports to which persons are admitted as spectators on production of tickets and "a place of entertainment" shall be construed accordingly.