JUDGMENT :

JITENDRA JAIN, J.

1. This petition under Article 226 of the Constitution of India has prayed for various reliefs, however, at the time of hearing, the petitioners have pressed the following reliefs:

“(A) That this Hounourable Court be pleased to declare that proviso to Section 3(1) and sub-section (5A) of Section 3 of the Bombay Entertainment Duty Act, 1923, inserted by the Bombay Entertainment Duty (Amending) Act, 1998, are ultra vires the Constitution of India and bad in law and liable to be struck down.

(AA) That the Hon’ble Court be pleased to issue a writ of mandamus, or a writ in the nature of mandamus, or any other appropriate writ, direction, or order under Article 226 of the Constitution of India directing the Respondent No. 1 to refund Duty Amount i.e. Rs. 1,52,45,923/- and any applicable interest as per the discretion of the Hon’ble Court.

(D-1) In the alternative if it being held that the entertainment duty is payable for the water sports activity as undertaken by the petitioners than this Honourable Court be pleased to issue a writ of mandamus or a writ in the nature of mandamus, or such any other appropriate writ, direction or order under Article 226 of the Cons