Judgment

 This appeal is directed against the judgment of the High Court upholding the validity of the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, (West Bengal Act XXI of 1972). The principal challenge is as against the validity of Sections 3 and 4.

2. Section 3 provides:

"An entertainment tax shall be payable by every person who is admitted into or enters any place, within either a hotel or restaurant, which is provided with luxury, where an entertainment is provided, and such tax shall be calculated at the rate of 10 per centum of the total sum paid or payable by such person for all the services including any fee for admission into such place of entertainment:

Provided that where payment is charged for admission to the place of entertainment, the entertainment tax under this section shall in no case be less than 25 per centurn of such payment for admission to the place of entertainment."

Section 4 reads:

"There shall be charged, levied and paid to the State Government a luxury tax by the proprietor of every hotel and restaurant in which there is provision for luxury and such tax shall be calculated at the rate of an annual sum of rupees one hundred f