IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 12TH DAY OF DECEMBER, 2019 BEFORE:
THE HON’BLE MRS. JUSTICE S.SUJATHA WRIT PETITION No.31190/2015 (T – TAR) BETWEEN:
M/s. BALIGA INVESTMENTS PVT. LTD., PROMOTERS OF GRS FANTASY PARK “PRABHU NIVAS”, #2664/1A, D-52/A FIRST FLOOR, 3RD MAIN ROAD, V.V. MOHALLA MYSORE-570002.
[REP. BY Mr. M.YOGESH DANGE, DIRECTOR S/O LATE M.SADANAND DANGE AGED ABOUT 50 YEARS]. …PETITIONER (BY SRI V.RAGHURAMAN, ADV.) AND:
1. COMMISSIONER OF CENTRAL EXCISE CUSTOMS AND SERVICE TAX MYSORE COMMISSIONERATE No.S1 & S2, VINAYA MARGA SIDDHARTHA LAYOUT MYSORE-570011.
2. DEPARTMENT OF REVENUE REP. BY JOINT SECRETARY TAX RESEARCH UNIT-I ROOM No.46, NORTH BLOCK NEW DELHI-110001.
3. UNION OF IDIA MINISTRY OF FINANCE REP. BY SECRETARY NORTH BLOCK, NEW DELHI-110001. …RESPONDENTS (BY SRI JEEVAN J. NEERALGI, ADV.) - 2 -
THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO DECLARE THAT THE AMENDMENT TO THE SECTION 66D OF THE FINANCE ACT, 1994 BY SECTION 109[4] OF THE FINANCE ACT 2015 AND OTHER PROVISIONS INSOFAR AS IT RELATES TO AMUSEMENT FACILITY VIDE ANNEXURE-A, ARE UNCONSTITUTIONAL BEING VIOLATIVE OF ARTICLE 246 OF THE CONSTITUTION; AND ETC., THIS PETITION COMING ON FOR HEARING, THIS DAY, THE COURT MADE THE FOLLOWING:-
O R D E R Learned counsel for the petitioner has filed a memo seeking leave of the Court to withdraw the writ petition.
2. Memo is placed on record. Permission is granted.
Writ petition stands dismissed as withdrawn.
Sd/- JUDGE NC.