Supreme Court of India
The Western India Theatres Ltd. v. Municipal Corporation of the City of Poona
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the headnote
Municipality, Power of-Imposition of tax on cinema show Constitutional validity of enactment-Enhancement of such tax Validity-Bombay District Municipal Act, I90I (Bom. III of IgoI), s. 59(I) (XI)-Bombay Municipal Boroughs Act, I925 (Bom. XVIII of Ig25), s. 60. The appellant, a public limited company, was a lessee of four cinema houses situated within the municipal limits of Poona City where it used to exhibit cinematograph films. The respondent, the Municipal Corporation of Poona, in exercise of its power under s. 59(1) (XI) of the Bombay District Municipal Act, 1901, levied with effect
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