Supreme Court · 1992 INSC 191 · Decided 4 August 1992

Darshan Lal Mehra and 23 Others v. Union of India and Others

Court
Supreme Court of India
Citation
1992 INSC 191 · [1992] 3 S.C.R. 704
Case number
WRIT PETITION (CIVIL) No. 2426/1980
Decided
4 August 1992
Bench
KULDIP SINGH, K. RAMASWAMY (2-judge bench)
Outcome
Dismissed
Case type
Writ / Constitutional
Acts & sections cited
Constitution Article 14, 226, 32, 172, 2(77), 285

Headnote

LAL MEHRA AND 23 OTHERS v. UNION OF INDIA AND OTHERS AUGUST 4, 1992 B [KULDIP SINGH AND K. RAMASWAMY, JJ.) U.P. Nagar Mahapalika Adhiniyam, 1959-Sections 172, 2(77j­ Tlteatre tax under Lucknow Nagar Mahapalika Theatre Tax Rules, 1965- Fixing rate of tax on the basis of annual rental value of a building assessed on annual rental value of Rs. l~,000 or more and @ Rs. 3 per cinema show held in a building assessed on annual rental value of less than Rs. 10,000 was accepted by D the State Government by following the procedure laid-down under the U.P. Nagar Mahapalika Adhiniyam, 1959. The

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