Cinema show tax falls within entertainment and amusement powers; omission of "cinemas" from the entry did not defeat the levy.

Tax on cinematograph shows under the Mysore Cinematograph Shows Tax Act, 1951 was treated as a levy on entertainments and amusements within Entry 62 of List II, not as a tax on professions, trades, callings and employments under Entry 60 of List II, so Article 276(2) did not limit the levy. The omission of the word "cinemas" from Entry 62 did not bar taxation of cinema exhibitions, because the expressions "entertainments" and "amusements" were held wide enough to include them and the broad constitutional language was not narrowed by the separate reference in Entry 33. The constitutional challenge therefore failed and the levy was upheld.

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Issues: (i) Whether the tax on cinematograph shows under the Mysore Cinematograph Shows Tax Act, 1951 was a tax on luxuries including entertainments and amusements under Entry 62 of List II, or a tax on professions, trades, callings and employments under Entry 60 of List II so as to attract the ceiling in Article 276(2) of the Constitution of India. (ii) Whether the omission of the word "cinemas" from Entry 62 of List II prevented the State from levying tax on cinema shows under that entry.

Issue (i): Whether the tax on cinematograph shows under the Mysore Cinematograph Shows Tax Act, 1951 was a tax on luxuries including entertainments and amusements under Entry 62 of List II, or a tax on professions, trades, callings and employments under Entry 60 of List II so as to attract the ceiling in Article 276(2) of the Constitution of India.

Analysis: The levy was imposed on cinematograph shows under Section 3 of the Mysore Cinematograph Shows Tax Act, 1951, with "cinematograph show" defined in Section 2. The character of the levy depended on the true nature of the subject-matter of taxation. A tax on cinema exhibitions was treated as falling within the wide expression "luxuries including taxes on entertainments, amusements, betting and gambling" in Entry 62 of List II. It was not treated as a tax on professions, trades, callings and employments under Entry 60 of List II, and therefore Article 276(2) did not limit the levy.

Conclusion: The levy was held to fall under Entry 62 of List II and not under Entry 60 of List II. The challenge based on Article 276(2) failed.

Issue (ii): Whether the omission of the word "cinemas" from Entry 62 of List II prevented the State from levying tax on cinema shows under that entry.

Analysis: Entry 33 of List II separately mentions theatres, dramatic performances, cinemas, sports, entertainments and amusements, but that does not narrow Entry 62. The expressions "entertainments" and "amusements" are wide enough to include cinema exhibitions. The absence of the specific word "cinemas" in Entry 62 did not exclude cinema shows from the taxing field, especially when the entry is framed in broad terms and the specific mention of cinemas in Entry 33 serves a different constitutional purpose.

Conclusion: The omission of the word "cinemas" from Entry 62 did not invalidate the levy. The State had competence to tax cinema shows under that entry.

Final Conclusion: The constitutional challenge to the Mysore Cinematograph Shows Tax Act, 1951 failed, and the levy on cinematograph shows was upheld as a valid tax on entertainments and amusements within the State List.

Ratio Decidendi: A tax on cinema shows is a tax on entertainments and amusements within the broad scope of the State taxing entry for luxuries, and the omission of the specific word "cinemas" from that taxing entry does not exclude such a levy where the subject-matter is otherwise covered by the constitutional language.

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