Badar Durrez Ahmed, J.

1. In this petition, the charge of licence fee under Rule 46(4) of the Delhi Entertainments and Betting Tax Rules, 1997 (hereinafter referred to as the said Rules) is under challenge as being ultra vires the Delhi Entertainments and Betting Tax Act, 1996 (hereinafter referred to as the said Act).

2. The petitioners are licenced book makers and are operating as book makers in the Delhi Race Club (1940) Limited and are governed by the Royal Western India Turf Club, Bombay. The petitioners have been given licences to operate the books at the Delhi Race Club on payment of prescribed fee of Rs 9,400/- etc. per day for "On Course" races and Rs 5,400/- etc. per day for "Off Course" races. In exchange for the payment of the said licence fee, the said club permits the petitioners to operate and accept bets from punters. It is stated on behalf of the petitioners that as an arrangement of quid pro quo amenities like electricity, water, toilets, canteen, hotline for giving the running commentary and close circuit TV to monitor the live races in Delhi are provided by the said club.

3. The club also issues race cards / books for the day giving details about the ho