Freedom of intercourse under article 301 bars a state tax on television viewing unless saved by Part XIII safeguards.

The West Bengal Entertainment-cum-Amusements Tax Act, 1982 was held unconstitutional insofar as it imposed tax on television set holders because the levy operated on the programme received through television and thereby burdened the freedom of intercourse under article 301. Television was treated as a medium of non-commercial intercourse, so the State's taxing power remained subject to Part XIII. The Act was not saved by article 304(a), and it failed under article 304(b) because no Presidential sanction or subsequent assent had been obtained and the levy was not shown to be a reasonable restriction in public interest. The Act was therefore declared ultra vires and void.

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Issues: Whether the West Bengal Entertainment-cum-Amusements Tax Act, 1982, in so far as it levied tax on holders of television sets, was constitutionally valid in view of article 301 of the Constitution of India and the State's taxing power.

Analysis: The levy, though framed as a tax on the holder of a television set, was held to operate upon the programme received through television and therefore to affect the freedom of intercourse within the meaning of article 301. Television was treated as a medium of non-commercial intercourse and not merely as an article of luxury or entertainment for the limited purpose of avoiding Part XIII. The State's taxing power under article 245 remained subject to the restrictions imposed by Part XIII. The Act could not be justified under article 304(a), and it also failed to satisfy article 304(b) because no previous Presidential sanction or subsequent assent was obtained and the levy was not shown to be a reasonable restriction in public interest.

Conclusion: The Act was declared ultra vires and void, and the rule was made absolute.

Ratio Decidendi: A State tax that directly burdens the freedom of intercourse protected by article 301 is constitutionally invalid unless it is saved by article 304 or another provision of Part XIII; a levy imposed merely to augment revenue cannot be sustained as a reasonable restriction in public interest without the requisite Presidential sanction.

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