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1959 (1) TMI 24 - SC - Indian LawsValidity of the Mysore Cinematograph Shows Tax Act of 1951 (Mysore Act XVI of 1951) challenged Held that:- The only other argument advanced by learned counsel for the appellants is that even if the tax comes under entry 62, its quantum is so large that it destroys the appellants' business. This is a point which necessarily involves an investigation into facts and depends upon the evidence that may be adduced. No such evidence has been led. Further, as stated in the same judgment, the court has no concern with the wisdom of the legislature and that it would be a dangerous precedent to allow the views of the members of the court as to the serious consequences of excessive taxation to lead to a conclusion that the law is 'ultra vires'. Moreover, this is a point which was never urged before the High Court and no evidence was led in support of it and in the circumstances the appellants cannot be permitted to raise this new point at this final stage. Appeal dismissed.
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