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 ordinance No. 61/2012, the Kerala Local Authority Entertainments Tax Act, 1961 was amended for the sole purpose of enabling the State Government to levy a cess for the purposes of the welfare fund constituted under the Kerala Cultural Activists' Welfare Fund Act, 2010; and consequently, the Principal Secretary to the Local Self Government (RD) Department issued GO(Ms) No. 15/13/LSGD - SRO No. 28/2013 dated 15.01.2013. Later, the above ordinance was replaced by the Kerala Local Authorities Entertainments Tax (Amendment) Act, 2013 (Act 21 of 2013), containing identical provisions, on the basis of which, a circular dated 14.05.2013 was issued by the Principal Secretary to Local Self Government (RD) Department. The ordinance as well as the Act provides for a responsibility of collecting Rs. 3/- extra from each viewer of films in theatre, which have to be deposited to the Welfare Fund Board by the 15th of every month. According to the petitioners, the provisions proposed to be implemented by the new ordinance are extremely harsh and impose unreasonable restrictions on film exhibition through theaters leading to crippling of their business altogether and further closing down the existing theatres by the oppressive measures contemplated under the Act. Therefore, the petitioners are challenging the validity of the said Act on the following grounds; (a) no tax could be imposed by a State on a matter referable to the Concurrent List; (b) that an Ordinance/Act cannot be promulgated to amend the Kerala Local Authority Entertainments Tax Act, 1961, empowering the State to impose, levy and collect a cess on each admission to cinema for the sole purpose of the augmentation of the resources of welfare fund constituted under the Kerala Cultural Activists' Welfare Fund Act, 2010, a legislation traceable to Entry 23 of the Concurrent List, under the Constitution of India. The petitioners allege that they, who are the exhibitors/viewers of films, cannot be burdened with a cess for the purposes of the welfare fund intended to benefit cultural activists as there is no nexus between the petitioners and cultural activists, following the principle laid down by the apex court in a decision reported in Koluthara Exports Ltd. v. State of Kerala & Others [(2002) 2 SCC 459].

6. The State as well as the Kerala Cultural Activists' Welfare Fund Board have filed detailed counter affidavits, justifying the action of the State in promulgating the Act. According to them, the levy of cess as contained in the Act falls under Entries 5 and 62 of the State List, whereby the Local Government can collect tax on business including taxes on entertainment. According to them, the amendment is not violative of the Constitution of India as alleged by the petitioners. It was further contended that t