T ASWATHANARAYANA Vs. STATE OF ANDHRA

JUDGEMENT

(1.) The constitutional validity of Section 4-A of the Madras Entertainments Tax Act is put in issue in these writ petitions. The petitioners are exhibitors of Motion Pictures. They are either owners of theatre houses or lessees thereof in various parts of the State of Andhra Pradesh, The Government of Andhra Pradesh imposed a tax on each of the cinematograph exhibitions in the theatres, in exercise of the powers conferred on it by Section 4-A of the impugned legislation. The jurisdiction of this Court is invoked under Article 226 of the Constitution to strike down the offending section as being unconstitutional. It is contended that it was ultra vires the powers of the concerned legislature to have passed this measure.

(2.) Before we deal with the various contentions advanced on behalf of the petitioners, it is useful to set out the terms of the offending section ; "4-A. (1) In the case of cinematograph exhibitions, in addition to the tax under Section 4, there shall be levied and paid to the State Government a tax calculated at the following rates, namely : (2) The tax levied under Sub-section (1) shall be recoverable from the proprietor. (3) The provisions of this Act other than Sections 4,6,7 and 13 shall, in so far as may be, apply in relation to the tax payable under Sub-section (1) as they apply in relation to the tax payable under Section 4"

(3.) For the first lime, the Provincial Legislature of Madras enacted the Madras Entertainment Tax Act in 1939, levying a tax on payment for admissions to entertainments. A provision permitting the levy of additional tax on cinematograph exhibitions was inserted in this statute by the Madras Entertainment Tax (Amendment), Act, 1949 (Act XVII of 1949). This Act was to be in force only for a period of one year from 1-8-1949 on which date it came into operation. Its life was extended from time to time till 1955 when the President of India enacted, by virtue of the powers conferred on him by Section 3 of the Andhra State Legislature (Delegation of Powers) Act, 1954, the Madras Entertainments Tax (Andhra Amendment) Act. 1955, extending for a further period of one year from 31-3-1955 the Madras Act XVII of 1949. Finally this was made a permanent legislative measure by the Andhra Re-enacting Act VI of 1956.