WESTERN INDIA THEATRES LIMITED Vs. CANTONMENT BOARD POONA CANTONMENT

JUDGEMENT

(1.) THE following Judgment of the court was delivered by

(2.) THIS is an appeal from the judgment and decree of the High court of Bombay dated 10/02/1953, setting aside the judgment and decree of the court of Civil Judge, Senior Division, Poona dated 31/07/1951, in Special Suit No. 89 of 1950 and dismissing the appellant's suit against the respondent with costs throughout. THIS appeal has been filed under a certificate of fitness granted by the High court of Bombay.

(3.) UNDER s. 100 of the government of India Act, 1935 read with entry50 in Sch. VII thereto the provincial legislature had power to make law with respect to 'taxes on luxuries, including taxes on entertainments, amusements, betting and gambling'. Learned counsel for the appellant contends that the impugned tax is not covered by this entryat all. This entry, according to him, contemplates a law imposing taxes on persons who receive or enjoy the luxuries or the entertainments or the amusements and, therefore, no law made with respect to matters covered by this entrycan impose a tax on persons who provide the luxuries, entertainments or amusements, for the last mentioned persons themselves receive or enjoy no luxury or entertainment or amusement, but simply carry on their profession, trade or calling. Learned counsel urges that the impugned law is really one with respect to matters specified in entry46, namely, taxes on professions, trades, callings and employments and, therefore, cannot exceed Rs. 100.00 per annum under s. 142A of the government of India Act, 1935 and Rs. 250.00 per annum under Art. 276(2) of the Constitution. We are unable to accept this argument as sound.