Bavdekar, J.

1. These two appeals arise from two companion suits filed by the plaintiffs who are lessees of certain theatres situated within the limits of Poona and of two theatres known as West-End and Capitol situated within the limits of Poona Cantonment.

2. The question which comes up for determination in these two appeals is with regard to the legality of the tax which is levied by the two bodies, the Poona Municipality and the Cantonment Board of Poona, upon shows which are given at the Cinema Theatres situated within their local limits. It appears from the evidence that in the year 1920 the City Municipality was desirous of levying the tax which subsequently came to be known by the rules framed by the Municipality as a theatre tax. The tax was not, however, a tax which could be levied by the Municipality under the power conferred upon it under Section 59, Sub-section (1), Clauses (i) to (x). It was a tax which could be levied by the Municipality if at all under the provisions of Sub-clause (xi) which at that time ran as follows:

"(xi) any other tax to the nature and object of which the approval of the Governor-in-Council shall have been obtained prior to the selection