Maintainability of petition — The challenge made against the consequential proceedings without challenging the original/main proceedings or relevant provision of law, is not maintainable. Therefore, challenge against the collection of entertainment tax is not maintainable. — Balaji Theatre Vs. The Chief Secretary, The Secretary Local Administration Department, The District Magistrate Cum Licensing Authority, The Director Local Administration Department, The Commissioner Oulgaret Municipality, The Commissioner (Ct) [2019] 18 TAXLOK.COM 047 (Madras)