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PETITIONER: THE WESTERN INDIA THEATRES LTD.
Vs.
RESPONDENT: MUNICIPAL CORPORATION OF THE CITY OFPOONA
DATE OF JUDGMENT: 16/01/1958
BENCH:
ACT: Municipality, Power of--Imposition of tax on cinema show- Constitutional validity of enactment-Enhancement of such tax Validity-Bombay District Municipal Act, 1901 (Bom.of 111 1901), s. 59(1) (XI)--Bombay Municipal Boroughs Act, 1925 (Bom. XVIII of 1925), s. 60.
HEADNOTE: The appellant, a public limited company, was a lessee of four cinema houses situated within the municipal limits of Poona City where it used to exhibit cinematograph films. The respondent, the Municipal Corporation of Poona, in exercise of its power under s. 59(1) (XI) of the Bombay District Municipal Act, 1901, levied with effect from October 1, 1920 a tax of Rs. 2 per day as license fee on the owners and lessees of cinema houses. That Act governed the Municipality till 1926 and thereafter it was governed by the Bombay Municipal Boroughs Act, 1925. The tax was enhanced to Re. 1 per show on June 3, 1941, and to Rs. 5 per show on June 9, 1948. By the suit, out of which the present appeal arose, the appellant sought for a declaration that the levy of the said tax, the rules framed in connection therewith and the enhancement of the tax as aforesaid were illegal and ultra vires. The trial court decreed the suit in p...