Supreme Court · 1964 INSC 286 · Decided 14 December 1964
Corporation of Calcuta and Another v. Liberty Cinema
- Court
- Supreme Court of India
- Citation
- 1964 INSC 286 · [1965] 2 S.C.R. 477
- Case number
- CIVIL APPEAL No. 26/1961
- Decided
- 14 December 1964
- Bench
- A.K. SARKAR, K. SUBBA RAO, RAGHUBAR DAYAL, N. RAJAGOPALA AYYANGAR, J.R. MUDHOLKAR (5-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 110(2), 199(2)
Headnote
Calcutta Municipal A.ct (33 of 1951), ,. 413 and 548-Licen.re fee on cinema houses-whether tax or fee for rendering service-Validity of levy and s. 548. Under a. 413 of the Calcutta Municipal Act, 1951, no person shall c without a licence granted by the Corporation of Calcutta, keep open any amusement in Calcutta. Under s. 548(2), far every licence under the Act, a fee may be charged at such rate as may from time to time be fixed by the Corporation. In 1948, the appellant (Corporation) fixed fees on the basis of annual valuation of the cinema house. The respondent, who was the
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