At all material times the tax was being companylected at the last mentioned rate.
I per show to Rs.
After giving the necessary statutory numberice to the respondent, the appellant, on or about March 31,1950, filed a suit in the Court of the Civil Judge, Senior Division, Poona, being Suit No.
Rules for the levy and companylection of the said tax were framed by the respondent.
The respondent, a body companyporate, was governed by the Bombay District Municipal Act, 1901 Bom.
76 of 1950, against the respondent for a declaration that the levy and imposition of the said tax with effect from October 1, 1920, were invalid and illegal that the enhancement in the rates of the tax with effect first from June 3, 1941, and then June 9, 1948, was invalid and illegal and that the resolutions passed and rules framed in companynection with the levy, imposition, enhancement and companylection of the said impugned tax were invalid, illegal and ultra vires, for a permanent injunction restraining the defendants from levying or recovering and or increasing and enhancing the said tax and for refund to the appellant of the amounts of the tax companylected from it and for companyts of the suit and interest.
and that the suit was number barred under the Acts governing the respondent.
Appeal from the judgment and decree dated February 10, 1953, of the Bombay High Court in Appeal No.
953 of 1951, arising out of the judgment and decree dated November 36,1951, of the Court of Joint Civil Judge, Senior Division, Poona, in Special Suit No.
It exhibits cinematograph films, both foreign and Indian, in the said four houses.
5 per show.
The rules were again revised on or about June 9,1948, under which the tax was enhanced from Re.
I per show.
Ever since the appellant became a lessee of the said cinema houses, the appellant has been making payments of the said tax under protest.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
D. Banaji, R. A. Gagrat and G. Gopalakrishnan, for the appellant.
2 per day to Re.
It is a lessee of four cinema houses situate within the municipal limits of Poona City known respectively as Minerva , The Globe , Sri Krishna and The Nishat .
The Judgment of the Court was delivered by DAS, C. J. The appellant is a public limited companypany registered under the Indian Companies Act, 1913.
The respondent preferred an appeal and the appellant filed cross objections.
C. Setalvad, Attorney General for India, S. N. Andley and J. B. Dadachanji, for the respondent.
2 per day as license fee.
XVIII of 1925 up to December 29, 1949, and, thereafter, by the Bombay Provincial Municipal Corporation Act, 1949 Bom.
27,072 with interest and companyts.
76 of 1950.
The trial companyrt decreed the suit in part by issuing an injunction restraining the respondent from levying, recovering or companylecting the tax at the enhanced rate and passing a decree against the respondent for refund of a sum of Rs.
Hence this final appeal questioning the validity of the impugned tax.
III of 1901 up to June 8, 1926, and from then by the Bombay Municipal Boroughs Act, 1925 Bom.
January 16.
With effect from October 1, 1920, the respondent, with the sanction of the Government of Bombay levied on the owners and lessees of cinema houses within the limits of the erstwhile province of Bombay a tax of Rs.
By its judgment dated November 30, 1951, the trial companyrt held that the said tax was validly levied and imposed, but that the increase and enhancement thereof in 1941 and 1948 were illegal and ultra vires.
LIX of 1949 .
146 of 1955.
Those rules were amended on or about June 3, 1941, enhancing the tax from Rs.
