JUDGMENT

MAJMUDAR, J.:—Leave granted in Special Leave Petition (C) No.7533 of 1980.

2. All these civil appeals raise a common question for our consideration. The appellants contend that their cinema theatres are situated within the local limits of various Municipalities and Corporations constituted under the Madhya Pradesh Municipalities Act, 1961 (hereinafter referred to as Municipalities Act) and the Madhya Pradesh Municipalities Corporations Act, 1956 (hereinafter referred to as Corporations Act) respectively. On these cinema theatres these municipalities have imposed cinema taxes. Still they are made liable to pay theatres tax as imposed by the concerned Janapada Panchayats within whose territoriwal limits these theatres are situated. These Panchayats are functioning under the provisions of the Madhya Pradesh Panchayats Act,1962 (Panchayats Act for short). The appellants in Civil Appeals No. 597/75 and 598/75 have their cinema theatres situated at Rajnandgaon town of Durg District. Appellants in Special Leave Petition No.7553/80 have their cinema theatres situated in Raipur town of Raipur District. Appellants in Civil Appeal No.665/81 and 667/81 have got their cinema theatres si