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TMI Blog1959 (1) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 provisions of Art. 276 (2) and Art. 14 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct, 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 and the cities where the cinematograp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 by learned counsel for the appellants befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ument. 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 sports, for none of those words are mentioned in entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egislature 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 thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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