Supreme Court · 1995 INSC 279 · Decided 19 April 1995
Radhakisan Rathi v. Additional Collector, Durg and ORS.
- Court
- Supreme Court of India
- Citation
- 1995 INSC 279 · [1995] 3 S.C.R. 510
- Case number
- CIVIL APPEAL No. 597/1975
- Decided
- 19 April 1995
- Bench
- P.B. SAWANT, S.B. MAJMUDAR (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
RATH! v. ADDITIONAL COLLECTOR, DURG AND ORS. APRIL 19, 1995 B (P.B. SAWANT AND S.B. MAJMUDAR, JJ.J Madhya Pradesh Panchayats Act, 1962 : Ss. 103, 104, 130, 157- Janapada P"1l!chayaf,-/'ower to impose theatre tax-Cinema theatres situated within Munidipalities or Municipal Corporations as a case. The appellants, owners of cinema theatres, filed writ petitions before the High Court challenging the imposition of theatre tax by the concerned D Janapada Panchayats on the ground that they were already paying theatre tax under the Madhya Pradesh Municipalities Act, 1961 or the Madhya
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