TMI Blog1959 (1) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... ess affluent circumstances, for the two cannot, in those circumstances, be said to be similarly situate. There was, however, no material on which the trial court could or we may now come to a decision as to whether there had been any real discrimination in the facts and circumstances of this case. It may be that the appellant may in some future proceeding adduce evidence to establish that there are other cinema houses similarly situate and that the imposition of a higher tax on the appellant is discriminatory as to which we say nothing; but all we need say is that in this suit the appellant has not discharged the onus that was on him and, on the material on record, it is impossible for us to hold in this case that there has been any discrim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 4160 dated June 17, 1918, and intimated that the draft amendments would be considered by the respondent on or after April 21, 1947, and invited objection in writing within 30 days from the publication of that notice. One of the items of amendments was as follows:- (ii) 'V-Tax on Entertainments' 1. Cinemas, Talkies or dramas ₹ 5-0-0 per ₹ 10-0-0 show 2. Circus ₹ 20-0-0 per show 3. Horse Races meeting. ₹ 100-0-0 per day of race 4. Amusement park provided as follows:- ₹ 20-0-0 per day ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Circus ₹ 2-0-0 per show 3. Horse Races meetings. ₹ 100-0-0 per day of race 4. Amusement park ₹ 20-0-0 per day. The appellant paid the tax under protest and on or about April 19, 1950, filed a suit (being suit No. 89 of 1950) against the respondent in the Court of the Civil Judge, Senior Division, Poona for a declaration that the levy, collection or recovery of the said tax by the respondent was illegal and invalid, for a permanent injunction restraining the respondent from levying, collecting or recovering the said tax, for refund of the sum of ₹ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ive with the powers of the Borough Municipalities under the Bombay Municipal Boroughs Act, 1925. Section 73 of the last mentioned Act specified the taxes which might be imposed by a municipality. The relevant portions thereof, prior to its present adaptation, were as follows: Subject to any general or special orders which the Provincial Government may make in this behalf and to the provisions of sections 75 and 76, a municipality may impose for the purposes of this Act any of the following taxes, namely:- (xiv) any other tax (not being a toll on motor vehicles and trailers., save as provided by section 14 of the Bombay Motor Vehicles Tax Act, 1935) which under the Government of India Act, 1935, the provincial Legislature has power to im ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n earlier decisions referred to therein, the entries in the legislative list should not be read in a narrow or restricted sense and that each general word should be held to extend to all ancillary or subsidiary matters which can fairly and reasonably be said to be comprehended in it. It has been accepted as well settled that in construing such an entry conferring legislative powers the widest possible construction according to their ordinary meaning must be put upon the words used therein. In view of this well established rule of interpretation, there can be no reason to construe the words taxes on luxuries or entertainments or amusements in entry 50 as having a restricted meaning so -as to confine the operation of the law to be made th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the license chooses to do so. The impugned tax is a tax on the act of entertainment resulting in a show. In our opinion, therefore, s. 73 is a law with respect to matters enumerated in entry 50 and not entry 46 and the Bombay legislature had ample power to enact this law. The only other point urged before us is that the notification is violative of the equal protection clause of our Constitution in that it has picked out the appellant's cinema houses for discriminatory treatment by imposing on it a tax at the rate of ₹ 10 per show, while a tax of only ₹ 5 per show is imposed on other cinema houses. The meaning, scope, and effect of the provisions of Art. 14 of our Constitution have been fully dealt with, analysed and laid do ..... X X X X Extracts X X X X X X X X Extracts X X X X
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