THE WESTERN INDIA THEATRES LTD. vs MUNICIPAL CORPORATION OF THE CITY OFPOONA

The Supreme Court upheld the imposition of a tax on cinema shows under Section 59(1)(XI) of the Bombay District Municipal Act, 1901, and the subsequent enhancements under the Bombay Municipal Boroughs Act, 1925, rejecting the appellant's claims that the tax was unconstitutional and improperly delegated. The Court clarified that the taxing power was guided and subject to the approval of the Governor-in-Council, thus affirming the validity of the tax. The appeal was dismissed, confirming the High Court's reversal of the trial court's partial decree.