M ISMAIL Vs. COMMISSIONER MATTANCHARRY MUNICIPAL COUNCIL

JUDGEMENT

(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:

(2.) The Act has furnished a definition, though an inclusive one, of the term "payment for admission" which supports the respondent's contention; That definition is as follows:

(3.) Rules entitled 'Local Authorities Entertainments Tax Rules, 1951', have been framed under the Act, the scheme of which may be noticed generally. R.10 casts on the proprietor the duty to print or stamp or mark on the tickets, the "price of admission" and a statement that such price is exclusive of the entertainments tax, R.11 enjoins that the stamp referred to in S.5(1)(a) has to be securely affixed to the ticket of admission, and R.12 prohibits the sale by the proprietor on 'payment for admission", any ticket other than a ticket duly stamped denoting the proper amount of the entertainments tax payable in respect of such ticket. Then follow other Rules, which make provision for the collection and defacing of tickets and stamps on admission, for the maintenance of books or registers and records by the proprietor for the protection of the revenue, and for the inspection thereof by an officer appointed by the local authority. Though the term "price of admission" is exclusive of the entertainments tax for the purpose of R.10, it is inclusive of it for the purpose of R.3; this concept of "price of admission" in R.10 is not to be confused with the concept of "payment for admission", in the Act and in R.12.