JUDGMENT

B.P. Jeevan Reddy, J.-Tamil Nadu Entertainment Tax Act, 1939 was enacted to impose the tax on entertainments. By Act 37 of 1994 the Act was amended to bring within its purview what is called cable television . The expression cable television is defined in clause 2-B of Section 3. The definition reads :

" Cable Television means a system organised for television exhibition by using a video cassette or disc or both, recorder or player of similar such apparatus on which pre-recorded video cassettes or discs or both are played or replayed and the films or moving pictures or series of pictures which are viewed and heard on the television receiving set at a residential or non-residential place of a connection holder."

2. The expression "television exhibition", occurring in the above definition, is defined in clause (11) of Section 3 in the following words :

" television exhibition means an exhibition with the aid of any type of antenna with a cable net-work attached to it or cable television, of a film, or moving picture or series of moving pictures, by means of transmission of television signals by wire where subscribers television sets at residential or non-residential place are linked by metallic coaxial cable or ontic fibre cable to a central system called the head-end."

The expression "entertainment" is defined in Clause (4) of Section 3 thus :

" Entertainment means a horse race or cinematograph exhibition to which persons are admitted on payment or television exhibition for which persons are required to make payment by way of contribution, or subscription, or installation or subscription, or installation or connection charges or any other charges collected in any manner whatsoever.

Explanation.-For the purposes of this clause and other provisions of this Act, Cinematograph exhibition includes exhibition of film on Television screen through Video Cassette Recorder and through cable television network ."

Section 4-E is the charging section so far as cable television is concerned. Sub-section (1) thereof provides :

" (1) Notwithstanding anything contained in sections 4 and 7, there shall be levied and paid to the State Government a tax hereinafter referred to as the entertainments tax calculated at forty percent of the amount collected by way of contribution or subscription or installation or connection charges or any other charges collected in any manner whatsoever for television exhibition."

3. A number of writ petitions were filed in the Madras High Court challenging the validity of the Amendment Act. The grounds of challenge, which are reiterated before us, are the following :

(1) The State Legislature has no legislative competence to enact the Amendment Act inasmuch as the subject matter of the enactment falls exclusively within the province of Parliament i.e., list 1 of the Seventh Schedule to the Constitution.

(2) The impugned Act is of no effect since the field is already occupied by Cable Television Net-work (Regulation) Ordinance 9 of 1994 issued by President of India and the subsequent enactment made by Parliament replacing the ordinance.

(3) The Amendment Act is violative of the freedom of speech and expression guaranteed to the petitioners by Article 19(1)(a) of the Constitution.

(4) The Amendment Act is a colourable piece of legislation. The tax in truth and effect is a tax on education inasmuch as the bulk of the programmes shown on cable television are educative programmes. The entertainment constitutes less than 10 per cent of the programmes shown by them.

(5) The Amendment Act is violative of Article 14 of the Constitution since it does not levy the tax on Doordarshan and other establishments and associations (like star-hotels and multi-storey housing complexes) providing entertainment through dish antennas.

(6) The tax is not on public entertainment but on private enjoyment i.e., on people having ent