R. Banumathi, CJ & Aparesh Kumar Singh, J.

In these writ petitions, petitioners who are Direct-to-Home Service Providers (DTH), seek to declare the provisions of the Jharkhand Entertainment Tax Act, 2012 in general and in particular, Section 3 thereof as ultra vires the Constitution of India in so far as the impugned Act seeks to impose entertainment tax on Direct-To-Home services (DTH) and to quash the notification S.O. No. 3 dated 14.05.2012 whereby Jharkhand Entertainment Tax Act, 2012 has been implemented with retrospective effect from 27.04.2012. Petitioners have also impugned the notices calling upon them to deposit entertainment tax and to show cause why action should not be taken against them.

2. This judgment shall dispose of all the writ petitions as all the petitions involve common question. We refer to the facts in W.P.(T) No. 909 of 2013 where the writ petitioner is Tata Sky Limited.

3. Averments in the writ petition:-

Petitioner is a company registered under the Companies Act, 1956. It provides DTH broadcasting services to the subscribers across the country. The Government of India has granted licence to the petitioner under Section 4 of the Indian Telegraph