A.V. Ramakrishna Pillai, J.

1. Under challenge in these writ petitions is the constitutional validity of the Kerala Local Authorities Entertainment Tax (Amendment) Act, 2013, as per which, a new provision has been introduced for levying collection of a cess for the Kerala Cultural Activists' Welfare Fund constituted under the Kerala Cultural Activists' Welfare Fund Act.

2. WP(C) No. 4195/2013 is filed by an association of film exhibitors. The 1st petitioner represents the Film Exhibitors Federation and the 2nd petitioner is an exhibitor of films.

3. WP(C) No. 12705/2013 is filed by certain persons, who are having active interest in viewing different kinds of films exhibited at different cinemas in and around their localities.

4. WP(C) No. 5465/2013 is filed by a regular viewer of films.

5. The State Legislature has enacted the Kerala Cultural Activists' Welfare Fund Act, 2010, referable to Entry 23 of the Concurrent List to the 7th schedule of the Constitution of India, containing provisions relating to the constitution of a welfare fund, the establishment of the Welfare Fund Board, the manner of augmentation of resources of the fund and other connected and related matters. By