1959 (1) TMI 24

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....etitions filed by the appellants in the High Court of Mysore challenging the validity of the Mysore Cinematograph Shows Tax Act of 1951 (Mysore Act XVI of 1951) and praying for appropriate writs or orders restraining the respondents or their officers from collecting the taxes which had been levied under the provisions of the said Act from the appellants, as the said provisions contravened the prov....

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....f the Mysore Cinematograph Shows Tax Act, 1951 which authorises the levy of tax on cinematograph shows calculated at rates therein mentioned. "Cinematograph Show" has been defined in S. 2 as meaning any cinematograph exhibition held in any place to which persons are admitted on payment. The rates of taxes have been prescribed in that section in a rising scale according to the seating accommodation....

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....ermitted by Art. 276 (2) of the Constitution which corresponds to S. 142A of the Government of India Act, 1935. This point is covered by our judgment just delivered in Western India Theatres Ltd. v. Cantonment Board, Poona, Civil Appeal No. 145 of 1955 : 1959 AIR(SC) 582 ) and must be held against the appellants. 3. It is only necessary, here to refer to an additional argument that was advanced....

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.... do not think there is any substance in this argument. Learned counsel agrees that the words "entertainments" and "amusements" are wide enough to include theatres, dramatic performances, cinemas, sports and the like. If his argument is correct, then, on a parity of reasoning, the State Legislature will have no. competence to enact a law imposing a tax on theatres or dramatic performances or spo....