ROMESH CHANDRA Vs. UNION OF INDIA

JUDGEMENT

(1.) This writ petition, under Article 226 of the Constitution, arises under the following circumstances:--The petitioner is the sole owner of a cinema coacein, styled as "Krishna Talkies," situated at Mandi. He is engaged in exhibiting talkie films for the entertainment of the public, admission being regulated by tickets. On 19-7-1956, by means of a notification, purporting to be one under Section 62 (6a) of the Punjab Municipal Act, 1911, as applied to Himachal Pradesh, the Municipal Committee of Mandi, with the previous sanction of the Lieutenant- Governor, Himachal Pradesh, imposed a show tax of Rs. 2/-per show on the petitioner with effect from 20-10-1956.

(2.) The petitioner's contention is two-fold:--(A) The imposition of the tax was illegal, ultra vires and unconstitutional. (B) In any case, the Municipal Committee could not recover more than Rs. 250/- per annum, from the petitioner, by way of show tax, having regard to the limit laid down in Article 276(2) of the Constitution.

(3.) Against the levy of the tax, the petitioner filed an appeal to the Deputy Commissioner of Mandi under Section 84 of the Act. The same was, however, rejected on 13-11-1957. Hence, this petition under Article 226 of the Constitution, wherein I am requested, firstly, to restrain the respondents from levying the show tax on the ground that it was illegal and ultra vires, and secondly in the (sic) ing more than Rs. 250/- per annum, by way of show tax.