Judgment :- 1. Writ Petition No.42901 of 2002 is filed praying to issue a Writ of Declaration, declaring the Tamil Nadu Entertainments Tax (Levy and Collection of Tax for Connection of Television Exhibition), Rules 2000 notified in G.O.Ms.No.91, Municipal Administration and Water Supply Department dated 30.6.2000 as ultravires, illegal and invalid so far as the Petitioner is concerned and directing the respondents to issue appropriate directions to the Commissioner/Executive Authorities of the Municipalities and Village Panchayats to exercise their powers only in accordance with the law. 2. Writ Petition No.42902 of 2002 is filed praying to issue a Writ of Declaration, declaring the Tamil Nadu Entertainments Tax (Levy and Collection of Tax for Connection of Television Exhibition), Rules 2000 notified in G.O.Ms.No.91, Municipal Administration and Water Supply Department dated 30.6.2000 as ultravires, illegal and invalid so far as the Petitioner is concerned and directing the respondents to issue appropriate directions to the Commissioner/Executive Authorities of the Municipalities and Village Panchayats to exercise their powers only in accordance with the law. 3. Tamil Nadu Entertainments Tax (Levy and Collection of Tax for Connection of Television Exhibition), Rules 2000 have been rescinded by G.O.Ms.No.43, Municipal Administration and Water Supply (Elec.) dated 3.6.2003 and it reads as follows:- "In exercise of the powers conferred under section 16 of the Tamil Nadu Entertainment Tax Act, 1939 (Tamil Nadu Act X of 1939), the Governor of Tamil Nadu hereby rescind the Tamil Nadu Municipalities (Levy and Collection of Tax for Connection of Television Exhibition) Rules, 2000." 4. In view of the above, the relief sought for in both the writ petitions become infructuous. Hence both the writ petitions are closed as infructuous. No costs.