Ramachandran Nair, J.

1. This WP(C) filed challenging the constitutional validity of levy of luxury tax on Cable TV Operators with effect from 01/04/2006 was dismissed by this Court along with a few other cases upholding the amendment made to the Kerala Tax on Luxuries Act, 1976 (hereinafter referred to as the Act for short). However, on appeal filed before the Honourable Supreme Court, the Supreme Court remanded the case vide judgment dated 03/02/2011 giving freedom to the petitioners to amend the WP(C) raising additional grounds in addition to those raised in the WP(C). Based on direction of the Supreme Court, the petitioners were allowed to amend the WP(C) and on the amended WP(C) the respondents took notice and filed counter affidavit.

2. We have heard learned Senior counsel Shri. Dushyant Dave along with learned counsel Shri. Saji Varghese appearing for the petitioners and also learned Advocate General Shri. K.P. Dandapani along with learned Special Government Pleader (Taxes) Shri.Sojan James appearing for the respondents. Both sides have also filed written argument notes, which also we have perused.

3. The Act was amended by Finance Act, 2006 introducing luxury ta