1. The question in these cases is whether the issue by the local authority of a stamp of the kind described in clause (a) of sub-section (1) of S.5 of the Kerala Local Authorities Entertainments Tax Act, 1961, namely, a stamp indicating the proper tax payable in respect of the ticket issued for admission to an entertainment, is a condition precedent to the recovery of the tax by the local authority from the proprietor of an entertainment. In Ismail v. Commissioner 1963 KLT. 1080 a full bench of three judges of this Court held (on the like provisions of the Travancore-Cochin Local Authorities Entertainments Tax Act, 1951) that it was except in a case covered by S.4 of the Act it is because that decision is doubted that these cases are before us and, although the complaint there was the well-founded complaint that the local authority was collecting in advance the tax payable in respect of tickets to be issued to persons attending the entertainments without issuing stamps of the kind described, in other words, was collecting the price of the stamps without issuing them, the relief granted in the following terms was much wider:

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