R.S. Pathak, J. - (1.) This and the connected special appeals are directed against the judgment of a learned single Judge dismissing the petitions under Article 226 of the Constitution filed by the appellants.
(2.) The Nagar Mahapalika, Allahabad, notified proposals under Sec. 203 (3) of the Nagar Mahapalika Adhiniyam for the levy of Theatre Tax. It was proposed to levy the tax on cinemas, carnivals and fetes and other amusements and entertainments. Cinemas were divided into two classes, defined by reference to the annual value of the cinema building, Class I comprised of cinemas where the annual value of the building for the purposes of property tax was Rs. 10,000, in that case the theatre tax was to be Rs. 5/- per show Class II comprised of cinemas where the annual value for property tax was Rs. 10,000 or less, in that case the theatre tax proposed was Rs. 3/- per show. An objection was filed by Shri Naresh Bhargava, President of the Allahabad Cinema Exhibitors Association (hereinafter called the Association). It purported to be an objection under Sec. 200 (1) of the Adhiniyam. It attempted to show that having regard to the conditions prevailing in the cinema industry the proposed tax would be burdensome and unreasonable. The Mahapalika, however, finalised the proposals and imposed the tax with the sanction of the State Government. The validity of the impost was challenged by the writ petitions. They have been dismissed by Beg., J.
(3.) A number of contentions have been raised before us.;