( 1 ) THE point raised before the Full Bench is, whether, the proprietor of a Cinema Theater, on agreeing to pay entertainment tax under S. 5, Andhra Pradesh Entertainment Tax Act (10 of 1939), for short, "the Act", is also liable to pay show-tax" under S. 4-A of the Act, as mended in Act 24 of 1984, for short, "the Amendment Act". (It replaced the Andhra Pradesh Ordinance No. 9 of 1984 which came into force with effect from 1-1-1984 ).

( 2 ) TO bring home the point in issue, the material facts in W. P. No. 14852/86 that lie in a short compass are stated thus : The first petitioner is a film exhibitors guild, a registered society, the second petitioner is the proprietor of Viswanadha Picture Palace, Chilakaluripet. The members of the Ist petitioner s society are having Cinema Theaters in local areas of second grade municipalities and they applied for permission to pay tax under S. 5 in lieu of the tax payable under S. 4 in Form III and as per R. 27. They are governed by item (e) of Column 1 of the table appended to S. 4. They were permitted to pay tax under S. 5 in Form IV. Yet they are called upon to pay show-tax, though they are not liable as they have opted to