Writ petition has been filed under Article 226 of the Constitution of India praying for the issuance of a Writ of Mandamus, directing the respondents to accept the withdrawal of the option exercised by the petitioner under Section 5-B of Tamil Nadu Entertainment Tax Act, 1939 for payment of entertainment tax and consequentially, to permit the petitioner to pay the entertainment tax under Section 4 instead of Section 5-B of the Tamil Nadu Entertainment Tax Act, 1939 for the petitioner's theatre, named Karpagam Theatre, Mettur Dam, Mettur Taluk, Salem District.