VASANT MADHAV PATWARDHAN Vs. STATE OF MAHARASHTRA

JUDGEMENT

(1.) THE conspectus of the case. These proceedings under Article 226 of the Constitution of India have been initiated by operators of Cable Television, in the cities of Mumbai and Pune. The petitioners seek to challenge the constitutional validity of an amendment to the Bombay Entertainments Duty Act, 1923, as a result of which a tax has been imposed on the entertainment provided by the Cable TV network. The amendments to the provisions of the Bombay Entertainments Duty Act, 1923 were introduced initially by Ordinance 7 of 1998 which was subsequently replaced by an Act of the State Legislature.

(2.) THE petitioners receive signals from head operators and channel operators and distribute them to customers or end users who possess T. V. sets at their residences or at other places. The signals are received and distributed by the petitioners through the means of cables.

(3.) THE Bombay Entertainments Duty Act, 1923 ("the Act") imposes a duty on entertainment and the charging provisions of the Act is section 3. Sub-section (4) of section 3 which came to be introduced by an amendment of 1998, provides that there shall be levied and paid by the proprietor entertainment duty at the specified rate per television set which receives radio frequency signals for exhibition of films or moving pictures or series of pictures with the aid of any type of antenna or apparatus for securing transmission through the cable net work or cable television. Sub-section (4) of section 3 is material for the purpose of the present petition and provides as follows : "notwithstanding anything contained in sub-section (2) or in any other provisions of this Act, there shall be levied, and paid by the proprietor to the State Government, the entertainment duty at the rate specified in the table below per television set which receives radio frequency signals for exhibition of films or moving pictures or series of pictures with the aid of any type of securing transmission through cable net work or cable television attached to it. "