The judgment of the Court was delivered by

P. A. CHOUDARY J. - These two writ petition raise questions about the meaning and scope of section 5 of the Andhra Pradesh Entertainments Tax Act, 1939. Under section 4 of that Act, entertainment tax is leviable on the gross collection of every show held in the theatres specified in column (2) of the table appended to that section and located in the local area specified in the corresponding entry in column (1) of the table. Under section 5, the option is given to the theatre owners to pay tax in lieu of tax payable under the aforesaid section 4. The tax so payable is specified in the table given to section 5. Section 5 says :

"In lieu of the tax payable under section 4, in the case of the entertainments held in the theatres specified in column (2) of the table below and located in the local areas specified in the corresponding entry in column (1) of the said table, the proprietor thereof may, at his option and subject to such conditions as may be prescribed, pay the amount of tax to the State Government every week as specified in the corresponding entry in column (3) thereof."

Now in the table to section 5, entry (a) deals with mu