Supreme Court of India

The Western India Theatres Ltd. v. The Cantonment Board, Poona, Cantonment

Neutral citation
Bench Sudhi Ranjan Das J.
Decided 16 January 1959

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.

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.

Where later benches applied it

Of those, 1 followed

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