( 1 ) THE Hyderabad Municipal Corporation, Hyderabad, represented by its Commissioner is the petitioner in these four Civil Revision Petitions and the exhibition Society, Hyderabad, is the respondent.

( 2 ) COMMON questions for decision arise in these four cases. The main question for decision is whether the Hyderabad Municipal Corporation can levy Entertainment-tax at the rate of 4 np. per ticket on the fees collected by the Exhibition Society from the visitors to the Exhibition Grounds paid by them as entrance-fee at the gate. The facts leading to the filing of these Revision Petitions are as follows : The exhibition Society is an Association formed and registered as a limited company under section 26 of the Hyderabad Companies Act (IV of 1320-F. ). They had been granted exemption from payment of Entertainment-tax by the Municipal Corporation by letter No. 2549 , dated 6th Shehrewar, I356-F. At the time, the entrance fee for each individual was As. 2 O. S. But, in the year 1954, the entrance-fee was fixed 2 annas I. G. Then, the Standing Committee of the Municipal Corporation levied an Entertainment-tax of 4 pies for each entrance ticket for the exhibition of 1954. Then, represen

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