The Court held that a taxing statute can be held to contravene Article 14 of the Constitution if it purports to impose on the same clause of property similarly situated and incidents of tax which leads to obvious inequality.

( 1 ) A large number of writ petitions under Article 226 of the Constitution of India were admitted by this Court filed by several hundred petitioners challenging West Bengal Luxury-cum-Entertainment and Amusement Tax (Second Amendment) Act, 1987 and praying for a declaration that Section 4a of the West Bengal Entertainment-cum-Amusement Tax Act, 1982 as incorporated by West Bengal Taxation Law (Second Amendment) Act, 1987 and West Bengal Cinematograph (Regulation of Special Exhibition) Order 1987 and all notifications and circulars issued thereunder are unconstitutional and void and to restrain the State respondents to initiate cases and seize the video sets where public shows are being held without permission and without payment of stipulated tax and not to disturb and/or interfere with the respective business of the petitioners and the public shows of the Video at the coffee centres and restaurants in any manner and in any farm whatsoever. Since common questions of law and facts have arisen in all the cases, they were heard analogously and/or simultaneously and by allowing some learned Lawyers to argue the case on behalf of the writ petitioners as agreed by several learned Lawyers appearing in different cases seeking reliefs in the like manner. This judgment is intended to cover all the said writ petitions popularly terms as "video Cases".

( 2 ) IT is commonly stated in the writ petitions that the respective petitioners with great difficulty started coffee houses and/or restaurants at different places where tea, coffee and snacks are supplied to the customers. With a view to provide extra attraction to the customers, the writ petitioners in their respective places of business, maintained television sets with video and public shows of films are held without asking any separate and/or extra fees or by selling tickets for such video shows. It is further stated that the petitioners cannot afford more spaces for the customers as are provided generally in the cinema halls and there is nothing to sell tickets and to pay any amusement tax in this behalf. According to the petitioners, the running of a video show at a restaurant and/or coffee house cannot stand at par with the shows held in the cinema halls. Since the petitioners are required to pay professional taxes under the Bengal Municipal Tax Act and West Bengal Panchayat Act for running their respective business there is no question of payment of any other tax for the video shows which are incidentally held for the entertainment of the customers and to booster the sale. The enjoyment provided to the customers is humble in nature and since notices bad been issued by the District Magistrates/other Authorities demanding weekly taxes from the coffee houses/restaurants and directed that without having licence, no exhibition of the film can be made from any such coffee house and/or restaurant, the petitioners are very much aggrieved. The petitioners have also challenged the notification where it is provided that VCR/vcp show in hotel and restaurant (without lodging facilities) will be assessed at Rs. 750 per week per set with effect from 17th July, 1987 and all exhibitors of video shows will be required to obtain licence from licensing authorities/district Magistrates in the Districts and the Commissioner of Police in Calcutta for public exhibition. There was further indication that for holding video shows in the coffee shops, restaurants, bars restaurant, buses etc. , the Organizers will be required to take licence under the West Bengal Cinematograph (Regulation of Special Exhibition) Order 1987 from the aforesaid authorities and retention, display or storage of unconserved tapes, or unauthorisedly made video films for commercial purpose is prohibited. It is alleged that after the said notification the Agricultural Income-tax Officers/sub-Divisional Officers and Block Development Officers in their respective areas are insisting that without having a proper