JUDGMENT - R.A. JAHAGIRDAR, J.:---The petitioners in Writ Petition No. 38 of 1984 are the owners of what has been described as touring cinemas whereas the petitioner in Writ Petition No. 240 of 1984 is a person who is carrying on the business of running a hotel in the name and style of Hotel Kavita in Thane. In the said hotel he is exhibiting video cassettes. The petitioners in both the petitions are aggrieved by certain provisions contained in Bombay Entertainments Duty (Amendment) Ordinance, 1983, hereinafter referred to as "the Ordinance". The petitioners are so aggrieved because, according to them those provisions make them subject to a tax which is illegal and ultra vires the Constitution. The challenge is to these provisions of the Ordinance which seek to impose taxes on the ground that the petitioners are engaged in entertainment business. The Ordinance itself has come into force with effect from 1st January, 1984 and it seeks to amend the provisions contained in the Bombay Entertainments Duty Act, 1983, hereinafter referred to as "the Principal Act."

2. The provisions in the Ordinance seek to make large scale amendments in the principal Act and in particular sections 3 and 4

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