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BOMBAY HIGH COURT
, J
Nayadu N. J. and Co v. Administrator of the City of Nagpur
| Table of Content |
|---|
| 1. imposition of theater tax by local government. (Para 1 , 2) |
| 2. challenge based on excessive delegation of legislative power. (Para 3 , 4 , 5 , 6) |
| 3. precedents regarding guidelines and delegation valid. (Para 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 , 16) |
| 4. guidelines and objectives of legislation for tax imposition. (Para 17 , 18 , 19 , 20 , 21) |
| 5. final dismissal of the petition. (Para 22 , 23) |
1. The petitioners, 18 in number, are either Managers or proprietors of cinema houses exhibiting cinema films in the City of Nagpur. There is a Corporation constituted for the City of Nagpur under the provisions of the City of Nagpur Corporation Act , 1948 (hereinafter referred to as the Corporation Act). Under Chapter XI in Part IV of this Act, provision is made for taxation. Under S.114, the Legislature has provided for taxes which could be imposed under the Act by the Corporation. The procedure for imposing taxes enumerated in this section is prescribed under S.115. Sub-section (1) of S.114 makes provision for compulsory taxes which the Corporation must impose. Under sub-section (2), the Corporation is empowered by the enabling provision, with the previous approval of the
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