Amitava Roy, J.

1. The Assam Amusements and Betting Tax (Amendment) Act, 2001, introducing film surcharge and enhancing the rate of show tax, have been greeted with a challenge to the constitutional validity of Section 3 and 4 thereof, by the entertainment providers in cinematograph exhibition. The Assam Branch of the Eastern India Motion Picture Association (hereinafter referred to as the 'EMPA'), claiming itself as the sentinel of the rights and interests of the producers, distributors, exhibitors and others involved in the film industry of the State holds the cudgel.

2. This Court, while, issuing notice on 06.03.2002, stayed the realization of the levies in terms of the amended legislation.

3. I have heard Mr. S.S. Dey, learned Counsel for the Petitioner and Mr. D. Saikia, learned Standing counsel, Finance Department for the Respondents.

4. The factual foundation of the Petitioner's assailment is laid in its pleadings. It is admitted that the cinema houses in the State, are subjected to taxation as prescribed by the Assam Amusements and Betting Tax Act, 1939 (hereinafter referred to as the 'Act' or 'Principal Act'), originally enacted by the provincial legislature in exercis