D RAMANUJAM Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) The question for consideration before the High court was whether Section 3 (9 of the Madras City Municipal Corporation Act, 1919 (the Act) empowers the State government to exclude or include within the city of Madras any area by issuing a notification in that respect. The High court answered the question in the affirmative and against the appellant. This appeal by way of special leave is against the judgment of the High court.

(2.) The effect of the impugned notification under Section 3 (9 of the Act was that the area, where the theatre run by the appellant was situated, came to be included in the city of Madras and as a consequence became liable to pay the entertainment tax under the relevant provisions of the Tamil Nadu Entertainment Tax Act, 1989.

(3.) The High court elaborately dealt with all the points raised by the appellant and came to the conclusion that the State government was within its jurisdiction in extending the area of the city of Madras by issuing a notification under Section 3 (9 of the Act. We agree with the reasoning and conclusions reached by the High court. The appeals are dismissed. No costs.