In the question below, a sentence is given with two portions marked in bold. Choose the best replacement (if needed) for the highlighted portion to make the sentence meaningfully and grammatically correct. In case no improvement is needed, mark option (e) as your answer. It is irrational to amusement all private establishments alike irrespective of profit, loss, debt, or turnover, the petition said, adding that a blanket direction by MHA is incident to a tax without any statutory backing.