P.K. Misra, J.

In this batch of writ petitions, the petitioners have challenged the validity of the provisions contained in Tamil Nadu Entertainment Tax (3rd Amendment) Act (15 of 2003).

2. Tamil Nadu Entertainments Tax, 1939 (hereinafter referred to as "the Act") contains provisions regarding levy of entertainment tax on various modes of entertainment including by cinema. Section 4 of the Tamil Nadu Entertainments Tax, 1939 envisages payment of entertainment tax at the rate of 25% of the gross payment for admission for any new film and at the rate of 20% for the old. By virtue of the provisions contained in such Amendment Act(No.15 of) 2003, hereinafter referred to as the "(3rd Amendment) Act", certain provisions have been inserted in the Tamil Nadu Entertainment Tax Act, 1939 making provisions for payment of entertainment tax at a higher rate on tickets of "dubbed films".

Section 3(3-A), inserted by (3rd Amendment) Act, is a definition clause according to which "dubbed film" means any film for cinematograph exhibition made or produced originally in a language other than Tamil and subsequently dubbed in Tamil language.

Section 4-H, inserted by such (3rd Amendment) Act,