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....4. 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 ...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...agreement was 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...
...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...
..., AIR 1964 SC 370 and Western India Theatres Limited v. Municipal Corporation of the City of...nexus with the objects sought to be achieved. We do not agree. In Western India Theatres Ltd. v. Cantonment Board, Poona, Cantonment..., AIR 1959 SC 582 the Cantonment Board, Poona imposed entertainment tax on cinemas. Rs 10 per show was levied on the two cinemas of Western India Theatres ...
...Western India Theatres Ltd. v. Cantonment Board, Poona, Cantonment . CA No. 145 of 1955 and must be held against the...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 their...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 Entry 60 of List II of the...
...which alone the taxing power was conferred on it, may afford sufficient guidance to make the power to fix the rate of tax valid.”20. In the Western India Theatres case...India Theatres AIR 1954 Bom 261. Some undeserving contentions die hard, rather survive after death. The only epitaph we may inscribe is...90 of the Punjab 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...
...Western India Theatres Ltd. v. Cantonment Board, Poona, Cantonment . AIR 1959 SC 582 the appellant was a public limited company. It was a lessee of two cinema ...entertainments or amusements.38. According to the appellant, Western India Theatres were entertainment providers; that they were not entertainment receivers; that they simply...entertainment receiver. It was held 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...
..., in the decision in Western India Theatres Ltd. v. Cantonment Board, Poona, Cantonment..., 1940 FCR 110, Western India Theatres Ltd. v. Cantonment Board, Poona, Cantonment...imposed tax on the act of entertaining — Western India Theatres Ltd. v. Cantonment Board, Poona, Cantonment...
....7. Relying upon the decisions of this Court in Western India Theatres Ltd. v. Cantonment Board, Poona, Cantonment...to the Government of India Act, 1935. Construing the said entry, this Court, in the Western India Theatres Ltd. v. Cantonment Board, Poona...following the decision in Western India Theatres case 1959 Supp (2) SCR 63...
...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...
...Western India Theatres Ltd. v. Ishwarbhai Somabhai Patel. That court Held that the order in question is appealable. That decision was specifically approved by this...
.... 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...
....16. In Western India Theatres Ltd. v. Cantonment Board, Poona, Cantonment...Western India Theatres Ltd. case 1959 Supp 2 SCR 63..., 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.2...
...Western India Theatres Ltd. v. Cantonment Board, Poona, Cantonment . ...this Court, namely, India Cement Ltd. v. State of T.N (1990) 1 SCC 12 and...Saurashtra Cement and Chemical Industries Ltd. v. Union of India (1994) 1 SCC 226. Learned counsel appearing for the respondent-assessee...
...Western India Theatres Ltd. v. Municipal Corporation of Poona (1959) (Supp) 2 SCR 71 that the...noscuntur a sociis is of wider application. This Court in Western India Theatres Ltd. v. Municipal Corporation of the City of Poona...— 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 (which will...
...Western India Theatres Ltd. v. Cantonment Board, Poona, Cantonment...entertainment which is theoretically capable of being sold.49. The Constitution Bench did not accept the counsel's understanding of the ratio in Western India Theatres case...India Theatres Ltd. case 1959 Supp (2) SCR 63, AIR 1959 SC 582. In the...
...Western India Theatres Limited Vs. Cantonment Board, Poona, AIR 1956 SC 582.
6. Undisputed facts of the case are that earlier ...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...