KERALA FILM EXHIBITORS FEDERATION Vs. STATE OF KERALA

JUDGEMENT

(1.) The Appellants ' Petitioners questioned the constitutional validity of Sec. 3C of the Kerala Local Authorities Entertainments Tax Act. The learned Single Judge dismissed the writ petition. Challenging the judgment, the Appellants have filed this appeal under Sec. 5 of the Kerala High Court Act, 1958.

(2.) Appellant No. 1 is the President of the Kerala Film Exhibitors Federation. Appellant No. 2 is a theatre owner. Respondents are the State of Kerala, Ministry of Culture, Department of Cultural Affairs, Kerala Cultural Activists' Welfare Fund Board, the local authorities, Kerala Poorakkali Kala Academy, Kerala Drama Workers' Welfare Association, Pallassana Social Development Society, National Association of Malayalam Artists; and Kerala Cine Exhibitors Association.

(3.) The Kerala Local Authorities Entertainments Tax Act, 1961 (Act of 1961) received the assent of the Governor on 1/7/1961. The Act of 1961 unifies and amends the law relating to the imposition and collection of taxes on amusements and other entertainments by the local authorities in the State of Kerala. Sec. 3 is the charging provision for the levy of tax and the rate of tax. Under this provision, a local authority, as defined under Sec. 2(6) of the Act of 1961, may levy entertainment tax at the prescribed rate. Sec. 3A of the Act of 1961 levies entertainment tax on seating capacity and Sec. 3B for amusement parks.