1. The questions in this writ appeal arise on the provisions of the Travancore-Cochin Local Authorities Entertainments Tax Act 1951. This was enacted, as its preamble says, "to give power to local authorities to impose a tax on amusements and other entertainments". S.3 of the Act, which may be said to be the charging Section, is in the following terms:

"Any local authority in whose local area this Act is in force may levy a tax (hereinafter referred to as the entertainments tax) at a rate not less than ten per cent, nor exceeding twenty-five per cent, on all payments for admission to any entertainment."

Pursuant to this, the respondent, the Mattanchery Municipality, by its bye-law fixed the rate of entertainments tax at 18f per cent on all payments for admission to any entertainment. The meaning of the term "payment for, admission" is in controversy. According to the respondent, it connotes whatever amount is actually paid by a person for obtaining admission to the entertainment and according to the appellant, the proprietor of an entertainment called Star Talkies situated in Mattanchery, it connotes only the balance of such amount after deducting therefrom a sum equivale