THE WESTERN INDIA THEATRES LTD. vs THE CANTONMENT BOARD, POONA,CANTONMENT

The Supreme Court upheld the imposition of an entertainment tax by the Bombay Government under Section 60 of the Cantonments Act, 1924 and Section 73 of the Bombay Municipal Boroughs Act, 1925. The Court ruled that the tax was valid as it fell within the legislative powers granted by Section 100 of the Government of India Act, 1935, specifically under Entry 50 concerning taxes on luxuries, including entertainments. The Court clarified that both providers and consumers of entertainment are subject to taxation, thus rejecting the appellant's argument that the tax was unconstitutional.