https://www.taxtmi.com/caselaws?id=183841 The Madhya Pradesh Panchayats Act, 1962 was read to confer a Janapada Panchayat power to levy theatre tax under Section 157 within its block jurisdiction, including theatres located inside municipal limits. The proviso to Section 104(1) was held to create only a separate administrative area for municipal functions and not to exclude the Panchayat's taxing power. Section 376(2) excluded Chapter XV for municipal areas, but no similar exclusion applied to Chapter XIII, indicating no legislative bar on theatre tax. Existing municipal theatre or show tax did not defeat the Panchayat levy, because different competent authorities may tax the same subject matter and that alone is not unconstitutional double taxation. en-us Wed, 19 Apr 1995 00:00:00 +0530 Thu, 23 Jun 2016 10:52:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183841 The Madhya Pradesh Panchayats Act, 1962 was read to confer a Janapada Panchayat power to levy theatre tax under Section 157 within its block jurisdiction, including theatres located inside municipal limits. The proviso to Section 104(1) was held to create only a separate administrative area for municipal functions and not to exclude the Panchayat's taxing power. Section 376(2) excluded Chapter XV for municipal areas, but no similar exclusion applied to Chapter XIII, indicating no legislative bar on theatre tax. Existing municipal theatre or show tax did not defeat the Panchayat levy, because different competent authorities may tax the same subject matter and that alone is not unconstitutional double taxation. Case-Laws Indian Laws Wed, 19 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183841