Supreme Court of India
The Western India Theatres Ltd. v. The Cantonment Board, Poona, Cantonment
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1 Supreme Court bench has cited this judgment.
From the headnote
Entertainment Tax-Imposition on cinema show--Validity Cantonments Act, I924 (Act II of I924), s. 60-Bombay Municipal Boroughs Act, I925 (Bom. XV III of I925), s. 73-Go·vernment of India Act, I9J5, s. IOO, Sch. VII, Entry 50. The appellant, a public limited company, was the lessee of wo cinema houses, " West End" and" Capitol" situated with in the Poona cantonment area. By a notification dated June 17, 1948, the Bombay Government with the sanction of the Gover nor-General-in-Council imposed certain taxes in the cantonment of Poona including an entertainment tax of Rs. IO per show on the
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