JUDGMENT

KULDIP SINGH, J.:- The imposition of "theatre tax" by the Nagar Mahapalika, Lucknow has been challenged by the cinema owners/lessees in these petitions under Art. 32 of the Constitution of India.

2. Sections 172 and 2(77) of the U.P. Nagar Mahapalika Adhiniyam, 1959 (the Act) are reproduced hereunder:-

"Section 172 : Taxes to be imposed under this Act.

(1) For the purposes of this Act and subject to the provisions thereof and of Art. 285 of the Constitution of India, the Mahapalika shall impose the following taxes, namely:-

(a) Property taxes,

(b) & (c).............................

(2) In addition to the taxes specified in sub-sec. (1), the Mahapalika may for the purposes of this Act and subject to the provisions thereof impose any of the following taxes, namely-

(a) a tax on trades, callings and professions and holding of public or private appointments;

(b) to (h).............................

(i) a theatre tax; and

(j) any other tax which the State Legislature has the power under the Constitution of India to impose in the State.

(3) The Mahapalika taxes shall be assessed and levied in accordance with the provisions of this Act and the Rules and bye-laws framed thereunder.

(4) Nothing