( 1 ) THE constitutional validity of Section 4-A of the Madras Entertainments Tax Act is put in issue in these writ petitions. The petitioners are exhibitors of Motion Pictures. They are either owners of theatre houses or lessees thereof in various parts of the State of Andhra Pradesh, The Government of Andhra Pradesh imposed a tax on each of the cinematograph exhibitions in the theatres, in exercise of the powers conferred on it by Section 4-A of the impugned legislation. The jurisdiction of this Court is invoked under Article 226 of the Constitution to strike down the offending section as being unconstitutional. It is contended that it was ultra vires the powers of the concerned legislature to have passed this measure.

( 2 ) BEFORE we deal with the various contentions advanced on behalf of the petitioners, it is useful to set out the terms of the offending section ; "4-A. (1) In the case of cinematograph exhibitions, in addition to the tax under Section 4, there shall be levied and paid to the State Government a tax calculated at the following rates, namely : (2) The tax levied under Sub-section (1) shall be recoverable from the proprietor. (3) The provisions of