JUDGMENT :

K.R. SHRIRAM, J.

1. Petitioner No.1 (hereinafter referred to as “Petitioner”) conducts horse races in Mumbai and Pune under the license granted to it by respondent No.1, State of Maharashtra, under the Bombay Race Course Licensing Act, 1912.

2. Petitioner is a members club only. Petitioner, however, permits members as well as non-members, i.e., members of general public, to attend races held at its race courses on payment of entrance/admission fees. On such entrance/admission fees petitioner would collect entertainment duty and pay the same to respondents under the provisions of the Bombay Entertainments Duty Act, 1923 (hereinafter referred to as “the said Act”). By year 2002, when the petition came to be filed, and we would say much earlier, mobile phone became a common means of communication and many people started carrying and using mobile phones. For professionals and businessmen, it became indespensable and one may say an extension of their office. For several years, petitioner did not allow the use of mobile phones at race course during race days and “Off course racing”. But due to repeated requests from members and those non-members who were attending the races, peti