RAJKAMAL TALKIES Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) Rule. Rule made returnable forthwith. Heard by consent.

(2.) By way of present petition, the petitioners have challenged the resolutions passed by the respondent no.3/Municipal Corporation, dated 8th February, 2010 and 20th February, 2010, thereby fixing the rate of theatre tax at the rate of Rs.100/- per show, in so far as cinema theatres are concerned.

(3.) It is not in dispute, that all the petitioners before this Court are running cinema theatres. It is the contention of the petitioners, that by the impugned resolutions, the rate of tax has been increased from Rs. 15/- to Rs. 100/ - i.e. almost seven times. It is also the contention of the petitioners, that in view of Section 149 of the Bombay Provincial Municipal Corporations Act, 1949 (For short, hereinafter referred to as "BPMC Act"), it is not permissible for the Corporation to levy theatre tax unless rules are framed in that regard and a prior approval of the State Government is taken for the said rules.