Mampad Grama Panchayat, the petitioner in this Writ Petition, is a Village Panchayat constituted under Section 4 of the Kerala Panchayat Raj Act, 1994, which is a 'local authority' as defined under sub-section (6) of Section 2 of the Kerala Local Authorities Entertainments Tax Act, 1961 (hereinafter referred to as 'the Act'). The petitioner has approached this Court in this Writ Petition challenging Ext.P2 Government order dated 16.11.2009, by which the Government of Kerala exempted 'Kannankandi Trophy All India Sevens Football Tournament' conducted by 'Mampad Friends Club', from the liability to pay entertainments tax leviable under Section 3 of the said Act.

2. As discernible from Ext.P2 Government order, the 1st respondent made a request dated 6.11.2009 before the Government seeking exemption from the liability to pay entertainments tax under the Act, for 'Kannankandi Trophy All India Sevens Football Tournament' scheduled to be held from 13.11.2009 onwards. Based on the said request, the Government by Ext.P2 order exempted the said tournament from the levy of entertainments tax, by invoking its powers under Section 7A of the said Act. Ext.P2 order contains no reasons wh