Dr. D.Y. CHANDRACHUD, J.:---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.

THE PROVISIONS OF THE BOMBAY ENTERTAINMENT DUTY ACT, 1923 AS AMENDED.

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, provi