https://www.taxtmi.com/caselaws?id=103499 Section 172(2) of the U.P. Nagar Mahapalika Adhiniyam, 1959 was upheld as a valid delegation because the statute confined the theatre tax power to the Act's framework and imposed guidance and supervision through proposals, draft rules, objections, State Government approval and legislative laying. The levy was therefore not an unconstitutional abdication of essential legislative function. Classification of cinema houses by annual rental value for fixing theatre tax was also sustained because rental value was treated as a rational indicator of the size, locality, accommodation and facilities of a cinema, creating a reasonable nexus with the object of taxing amusement and entertainment. The constitutional challenge to the theatre tax failed. en-us Tue, 04 Aug 1992 00:00:00 +0530 Sat, 07 Sep 2013 17:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103499 Section 172(2) of the U.P. Nagar Mahapalika Adhiniyam, 1959 was upheld as a valid delegation because the statute confined the theatre tax power to the Act's framework and imposed guidance and supervision through proposals, draft rules, objections, State Government approval and legislative laying. The levy was therefore not an unconstitutional abdication of essential legislative function. Classification of cinema houses by annual rental value for fixing theatre tax was also sustained because rental value was treated as a rational indicator of the size, locality, accommodation and facilities of a cinema, creating a reasonable nexus with the object of taxing amusement and entertainment. The constitutional challenge to the theatre tax failed. Case-Laws VAT and Sales Tax Tue, 04 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103499