The issues of law arising for decision in all these writ petitions are the same. Hence, these writ petitions are heard and are being disposed of by this common judgment.

2. The issue posed for consideration is as to whether tax levied on any payment by way of charges received by the proprietor of an entertainment, cinema in these cases, for advance reservation of seat is liable to be included for the purpose of determining the amount on which tax is leviable under the Kerala Local Authorities Entertainments Tax Act, 1961, for short, hereinafter, the “Act”.

3. Before proceeding further, it has to be immediately noticed that the period falling for consideration in these writ petitions is from the coming into force of the Kerala Local Authorities Entertainments Tax (Amendment) Act, 1975 but before the coming into force of the Kerala Local Authorities Entertainments Tax (Amendment) Act 16 of 2000.

4. Before its amendment in 1975, the charging section, namely, Section 3 of the Act, provided for levy of entertainment tax on each “payment for admission” to any entertainment. By the Amending Act of 1975, Section 3 was substituted by making the levy permissible on each “price for a