Uday Sinha, J. – These two applications have been heard together and will be disposed of by this common judgment. For the sake of clarity I shall refer to the facts of C.W.J.C. No. 1895 of 1986. The decision on questions of law in this case will determine the result of C.W.J.C. No. 5803 of 1986.

2. The two applications are directed against levy of advertisement tax by State of Bihar. The petitioners are Cinema Exhibitors duly licensed under the Bihar Cinema Regulations Act. The second petitioners in both the applications are the Managing Directors of the licensees. In 1981 the State enacted Bihar Finance Act embracing the law on the subject of levy of sales tax, entertainment, advertisement tax etc. etc. Part I thereof related to law of sales (sic) in Bihar. Part II thereof dealt with the advertisement tax traversing sections 62 to 81. Part II of the aforesaid Finance Act, 1981 described what was included within the expression ‘advertisement’. The charging section was enshrined in section 63 originally read as follows:

“63. Charge of Tax.–Subject to the provisions contained in section 64, every person, who makes an advertisement, whether for payment or any other valuable cons