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 admission”. The changes made by the Amending Act of 1975 to Section 5 and Section 6(1) of the Act were also to give effect to the aforesaid amendment brought to Section 3. By such amendment, the admission of a person for the entertainment became subject of the condition that the “price for admission” is subjected to entertainments tax and the manner of payment of tax under Section 6(1) was also modified accordingly. Thus, on and after the coming into force of the Amending Act 1975, the admission of persons to any entertainment was controlled by Section 5(1) by ensuring the imposition of entertainments tax only on “the price for admission” and mode of such levy is provided for by Section 6(1).

5. To decide the question as to whether the reservation charges are to be treated as part of “price for admission” for levy of entertainments tax during the relevant period, sub-sections (7) and (7A) of Section 2, the definition clause, as they stood after the amendment of 1975, are relevant. They read as follows:

“2. Definitions:- In this Act, unless the context otherwise requires-

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(7) “payment for admission” means-

(a) the price for admission, and

(b) any payment for any purpose whatsoever connected with an entertainment (including any tax) which a person is required to make as a condition for attending or continuing to attend the entertainment in addition to the price for admission;

(7A) “price for admission” means the cost of a ticket (excluding any tax) for a seat or other accommodation in a place of entertainment and includes in respect of any person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a higher payment is required.”

6. Sub-sections (7) and (7A) as above were brought into the Act by substitution, of sub-section (7) of Section 2, as it earlier stood, by the amendment of 1975. Section 3 of the Act before the amendment of 1975 read with Section 2(7) as it then stood, provided for levy on the “payment for admission” which was an inclusive term, of all elements enumerated in Section 2(7) as it then stood.

7. After the amendment of 1975, “price for admission” as defined in Section 2(7A) means the cost of a ticket for a seat or other accommodation and includes in respect of any person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof, for admission to which a higher payment is required, while, in contrast thereto, Section 2(7) provides that “payment for admission” means the price for admission and any payment for any purpose whatsoever connected with an entertainment (including any tax) which a person is required to make as a condition for attending or continuing to attend the entertainment i