Judgment :- 1. The petitioner is the proprietor of a cinema theatre at Palai by name Universal Theatre. He has brought this writ petition seeking to quash the notices Exts. P4 and P6 issued to him by the Municipal Commissioner, Palai, (respondent) calling upon the petitioner to remit an amount of Rs. 2081.20 to the Municipal Office within 15 days by way of remittance of additional entertainment tax for the period from 1721973 to 541973. 2. The petitioner contends that he had collected and remitted the entertainment tax in respect of the tickets for admission sold during the period in question at the rates indicated in two orders dated 14 2 1973 and 16 5-1973 issued to him by the respondent and that, as such, it could not be said that there was any short remittance of amounts due by way of additional tax on entertainments on the part of the petitioner. It is also contended on behalf of the petitioner that in as much as he had collected from the persons admitted into the theatre entertainment tax only at the rates indicated in the two orders dated 14 21973 and 16 51973 he cannot legally now be called upon by the respondent to remit from his pocket any amounts by way of tax on entertainments. 3. Counsel appearing for the petitioner has not been able to show that on a proper calculation of the additional tax on entertainments the amount mentioned in Ext. P4 is not outstanding as payable by the petitioner for the period from 17 21973 to 5 41973. It is quite possible that wrong information had been furnished to the petitioner about the rates to be charged from the entertainees in the two communications dated 14 2 1973 and 16 51973 issued by the respondent and that as a consequence thereof the full amount of tax has not been realised by the petitioner from the persons who were admitted into his theatre. But, the tax payable under the Kerala Local Authorities Entertainments Tax Act, 1961 is payable to the State Government and not to the Municipality and any wrong information furnished to the proprietor of the theatre by the Executive Authority of the Municipality will not operate to absolve the former of his liability to remit to the Government the full amount of tax payable under the Act. Since the liability for payment of the tax is on the proprietor of the theatre and not on the entertainee, as held by a Full Bench of this court in Municipal Council, Kottayam v. K. Mahadeva Iyer 1970 KLT. 577, the petitioner's contention that he cannot be called upon to make good the short remittance of additional entertainment tax on the ground that he has not collected the said amount from the persons admitted into the theatre is devoid of substance. The challenge raised by the petitioner against Exts. P4 and P6 therefore fails. 4. The original petition is accordingly dismissed but in the circumstances without any order as to costs. Dismissed.