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 ... functioning
under the Panchayats Act . Appellants contend that once cinema taxes are
imposed on cinema theatres by concerned local authorities they cannot be
taxed
basis of the gross collection capacity per show of the Cinema Theatre situated within the limits of a local Authority, town or village having ... provision for collection of Entertainment-Tax on Cinematograph shows held in Cinema Theatres. Section 4A makes an additional provision, according to which an exhibitor
running a cinema industry and in the absence of projectors, sound equipments, furnitures, etc., provided by the plaintiffs, can the cinema theatre be declared ... running a cinema industry and in the absence of projectors, sound equipments, furnitures, etc., provided by the plaintiffs, can the cinema theatre be declared
under the Coimbatore City Municipal Corporation Act is a Cinema Theatre 'Ragam, Thanam and Pallavi' situated at door No. 3, Bungalow Road ... building originally existing on the property was demolished and a composite cinema theatre Complex, where three cinema theatres are housed had been constructed
been brought to our notice that in all, there are 156 cinema-theatres in the State of Punjab 56 writ petitions are stated to have ... imposing tax at a uniform rate on a particular class of cinema theatres irrespective of their location and occupancy.
42. The Supreme Court dealt with
Association of India, a representative body of exhibitors and owners of Cinema Theatres and one of its members M/s. Crescent Exhibitors, have challenged ... validity of sec. 24 of the Cine Workers & Cinema Theatre Workers (Regulation of Employment) Act, 1981 ("Cine Theatre Workers Act") and notification
question. The purchase was made in order to construct a Cinema Theatre on this land. No Objection Certificate having also been issued by the Police ... Objection Certificate, the plans had been submitted for the construction of Cinema Theatre, which were passed and approved on 21-10-73 and the construction
further conceded that there was some unaccounted investment in a cinema theatre which has been constructed by the assessee and such unaccounted investment would come ... held that the addition on account of unexplained investment in the cinema theatre is to be struck down as ill-conceived and unsubstantiated inasmuch
immovable property in the form of cinema house is owned by the firm. Such cinema houses/cinema theatres are not residential property as contemplated under ... held that such theatre building is a plant. Once the said cinema theatre is held by the Tribunal as a plant, it cannot
only cine-goers. It is averred that other than the cinema theatre, these stalls are not allotted separate numbers by the Chalakkudy Municipality ... canteen stall other than the assignment of the number to the cinema theatre. The petitioners also recorded their no objection in assigning separate numbers
