JUDGMENT

S. C. AGRAWAL, J. :—These appeals and special leave petition raise common questions relating to the constitutional validity of Sections 4 and 5 of the Andhra, Pradesh Entertainments Tax Act, 1939 (hereinafter referred to as the Act), as amended by Act 24 of 1984, providing for imposition of entertainments tax in respect of entertainments held in cinema theatres located in the State of Andhra Pradesh.

2. The Act has been enacted to provide for the levy of taxes on amusements and other entertainments. Prior to January 1, 1984, Section 4 of the Act provided for levy of entertainment tax at a rate fixed on the basis of percentage of the payment made by a person for admission to any entertainment. In addition, there was a provision in Section 4-A for levy of a fixed amount, by way of "show tax", for each show. By Act 58 of 1976, Section 4-C was introduced in the Act and Section 5 of the Act was substituted. Under Section 4C, it was provided that in respect of entertainments held within the jurisdiction of any local authority whose population did not exceed 25,000, a tax for every entertainment show would be levied, not on the basis of each payment for admission, but at a certai