.... Western India Theatres Ltd., is a public limited company carrying on the business of cinema films, particularly the Extion of the films in theatres. The said company had several theatres in the major...cities of the country and it was the lessee of Strand Cinema in Bombay. Western India Theatres Ltd., notified by its circular, dated January 30, 1961 of the closing down of Strand Cinema, Bombay, from...entered into between Western India theatres Ltd. and the Theatres' Employees' Union, Bombay. The agreement related to the payment of the amount mentioned therein from the date of closure till the...

...incorporated on September 21, 1946. The assessee-company was appointed managing agent of a public limited company known as Western India Theatres Ltd., for a period of 20 years from September 26, 1946...the Companies Act, 1956, the date of expiry was advanced to August 15, 1960.2. The assessee-company had purchased blocks of shares of Western India Theatres Ltd., by resorting to...borrowings.3. Its total shareholding in Western India Theatres Ltd, as on June 31, 1962, stood at 18,425 shares of the value of Rs. 5,58,080, qut of a total of 87,872 shares of Western...

...Suit No. 594/5333 of 1962 as early as on 16-6-1969. The suit was filed against (i) M/s United Artists Corporation (Original Defendant 1), (ii) The Western India Theatres Ltd., (iii) M/s Halda...

.... Western India Theatres Ltd. The Tribunal has recorded a finding that the assessee has not shown how it was necessary for it to take up winding-up proceedings or to finance proceedings taken out by...

...under consideration, K.M Mody owned or had taken on lease twenty-one cinema theatres at different places. All these theatres had been let out by him to Western India Theatres Ltd. This company was a...was also the chairman of the board of directors of the said company. A private limited company, Mody Pvt. Ltd., was the managing agent of Western India Theatres Ltd. up to 1959, and the assessee, his...managing agents, which took place in 1959, K.M Mody, the assessee, became the managing director of Western India Theatres Ltd. At some stage or the other of his long career K.M Mody had carried on...

...(1964) 4 SCR 869, AIR 1964 SC 370 and Western India Theatres Limited v. Municipal Corporation of the City of Poona...14 of the Constitution of India. According to him the classification has no nexus with the objects sought to be achieved. We do not agree. In Western India Theatres Ltd. v. Cantonment Board, Poona...the two cinemas of Western India Theatres Ltd. and Rs 5 per show in other cases. The argument raised before this Court to the effect that the Cantonment Board had singled out the two cinema houses...

...by our judgment just delivered in Western India Theatres Ltd. v. Cantonment Board, Poona CA No. 145 of 1955 and must be held against the...14 of the Constitution of India. The appellant in Appeal No. 281 of 1956 is the lessee of a cinema house where he exhibits cinema films. All the appellants in the other appeals are the owners of...the Seventh Schedule of the Government of India Act, 1935. Learned counsel for the appellants, on the other hand, contends that this Act is clearly a law made with respect to matters enumerated in...

...in Western India Theatres AIR 1954 Bom 261. Some undeserving contentions die hard, rather survive after death. The only epitaph we may inscribe...guidance to make the power to fix the rate of tax valid.”20. In the Western India Theatres case (pp. 493-494) the power given to the corporation (of the city...Municipal Corporation Act, 1976, the President of India is pleased to impose/modify the tax on the sale of ‘Indian made Foreign Liquor’ within the Municipal Corporation of Ludhiana at the rate of rupee one...

.... Relying upon the decisions of this Court in Western India Theatres v. Cantonment Board 1959 Supp (2) SCR 63, AIR 1959 SC 582, Y.V..., this Court, in the Western India Theatres v. Cantonment Board 1959 Supp (2) SCR 63, AIR 1959 SC 582 has rejected the contention that the entry...prescribed in a rising scale according to the seating accommodation and the cities where the cinematograph show was held, this Court following the decision in Western India Theatres case...

...while interpreting the entries in the three Lists the distinction between the general entry and the taxing entry.37. In Western India Theatres Ltd. v. Cantonment Board....38. According to the appellant, Western India Theatres were entertainment providers; that they were not entertainment receivers; that they simply carried on their profession, trade or...that entertainment was trade or calling of Western India Theatres and, therefore, the tax imposed on entertainment under the Cantonments Act came within Entry 50 of the Provincial List. The importance...

.... It is said that this Court had repeatedly construed the word “luxury”. In 1959, in the decision in Western India Theatres Ltd. v. Cantonment Board...AIR 1941 FC 16, 1940 FCR 110, Western India Theatres Ltd. v. Cantonment Board 1959 Supp (2) SCR 63, AIR 1959...houses under the Cantonments Act, 1924 by the State of Bombay. The tax was upheld on the ground that the entry contemplated a law which imposed tax on the act of entertaining — Western India Theatres Ltd...

...Article 276(2) or the Constitution, are covered by the decision of the Supreme Court in Western India Theatres Ltd.... v. Cantonment Board, Poona, Cantonment ., AIR 1959 SC 582 and cannot be accepted. In the case of Western India Theatres also the validity of a tax imposed by the Cantonment Board...Supreme Court in the case of Western India Theatres, AIR 1959 SC 582 (Supra) are equally applicable here, and they show that the impugned tax is a tax on the act of entertainment resulting in a show...

...with Western India Theatres Ltd. (defendant No. 1) for construction of a cinema hall in Calcutta which is now known as the Elite Cinema and it was agreed by and under the said contract that the...partners of Abott & Davis, died. The appellant has therefore sued the Western India Theatres Ltd. and the surviving partner Mr. J.R Davis for refund of the money with interest.2. The...defence of the Western India Theatres Ltd. (defendant No. 1) is that there was no agreement with them for deposit of Rs. 7000/- and they had nothing to do with the deposit which was made with their...

...present Act, came up for consideration before a Division Bench of the Bombay High Court in Western India Theatres Ltd. v. Ishwarbhai Somabhai...

.... Western India Theatres Ltd. The Tribunal has recorded a finding that the assessee has not shown how it was necessary for it to take up winding-up proceedings or to finance proceedings taken out by...

...reasonably be said to be comprehended in them.16. In Western India Theatres Ltd. v. Cantonment Board, Poona Cantonment...event, it is urged, constitute an unreasonable restriction on the freedom under Article 19(1)(g).24. Reliance was also placed on certain observations in Western India Theatres Ltd..., State of Karnataka and State of West Bengal, imposing a tax on “Luxuries” under Entry 62 of List II of the Seventh Schedule to the Constitution of India is challenged...

...apply, the allied rule referred to at p. 76 of the report of Western India Theatres Ltd. v. Municipal Corporation of Poona (1959) (Supp) 2 SCR 71...same class, the maxim noscuntur a sociis is of wider application. This Court in Western India Theatres Ltd. v. Municipal Corporation of the City of Poona...Commission — a statutory body created by the Forward Markets Regulation Act, 1952 (Act 74 of 1952) (hereinafter referred to as the Act) to the authorities of the East India Cotton Association, Bombay...

....45. It must finally be mentioned that learned counsel for the respondents placed reliance upon the case of Western India Theatres Ltd. v. Cantonment Board...(1989) 3 SCC 677 in which the Constitution Bench had dealt elaborately with Western India Theatres Ltd. case...Western India Theatres case 1959 Supp (2) SCR 63, AIR 1959 SC 582 and did not also approve the reasoning of the High Court at Bombay. (See p...

...Western India Theatres Limited Vs. Cantonment Board, Poona, AIR 1956 SC 582. 6. Undisputed facts of the case are that earlier the Corporation...Supreme Court in the case of Western India Theatres Limited Vs. Cantonment Board, Poona, AIR 1959 SC 582, has held as under, in regard to...tax on theatres, theatrical performances and other shows of public amusement under Section 132 (6) (m) of the Municipal Corporation Act, 1956, herein after referred to as the...