JUDGMENT :

The petitioner is a performance arts centre engaged in conducting various events. On 14.10.2016, the petitioner proposed to conduct a music concert at Hotel Le Meridian which falls within the jurisdiction of the 1st respondent Municipality. The petitioner, accordingly, approached the 1st respondent and also produced 1020 tickets of Rs.600/-each for getting the stamp under the provisions of the Kerala Local Authorities Entertainment Tax Act, 1961 (hereinafter referred to as the 1961 Act) r/w the provisions of the Keral Local Authorities Entertainment Tax Rules, 1962 (hereinafter referred to as the 1962 Rules). On 4.10.2016, the petitioner was called upon to deposit entertainment tax at Rs.1,24,080/-, Service Cess of Rs.3102/-and deposit of Rs.50,000/-(totalling to an amount of Rs.1,77,182/-), on the 1020 tickets. Upon receipt of the above notice, the petitioner remitted the entire amount as is evident from the receipt which is on record as Ext.P1(a). Ext.P2 proceedings of the Municipality indicate that the permission was granted to the petitioner for conducting the event. Ext.P2 also records that a total sum of Rs.1,77,182/-had been paid by the petitioner. The 1020 tickets