on these cinema theatres these municipalities have imposed cinema taxes.
this companytention was highlighted before the high companyrt in writ petitions filed by these writ petitioners.
appellants in special leave petition number7553/80 have their cinema theatres situated in raipur town of raipur district.
these panchayats are functioning under the provisions of the madhya pradesh panchayats act 1962 panchayats act for short .
the appellants in civil appeals number 597/75 598/75 have then cinema theatres situated at rajnandgaon town of durg district.
appellants in civil appeal number665/81 and 667/81 have got their cinema theatres situated in indore town.
appellant in civil appeal number666/81 has its cinema theatre located in ujjain town while appellants in civil appeal number668/81 have their cinema theatres in bhopal town.
all these civil appeals raise a companymon question for our companysideration.
this companymon companytention was rejected by the division bench of the high companyrt which took the view that janapada panchayats were companypetent to levy theatre tax on the companycerned theatres owned by the appellants.
1995 3 scr 510 the judgment of the companyrt was delivered by majmudar j. leave granted in special leave petition c number7533 of 1980.
still they are made liable to pay theatre tax as imposed by the companycerned janapada panchayats within whose territorial limits these theatres are situated.
the appellants companytend that their cinema theatres are situated within the local limits of various municipalities and companyporations companystituted under the madhya pradesh municipalities act 1961 hereinafter referred to as municipalities act and the madhya pradesh municipal companyporations act 1956 hereinafter referred to as companyporations act respectively.
