IN THE HIGH COURT OF KARNATAKA AT BENGALURU ON THE 12th DAY OF MARCH, 2019 BEFORE THE HON'BLE MR. JUSTICE RAVI MALIMATH AND THE HON'BLE MR. JUSTICE S.G.PANDIT WRIT APPEAL Nos.554 OF 2009 AND 841-845 OF 2009 (T-ET) C/W WRIT APPEAL Nos.555 OF 2009 AND 846-850 OF 2009 (T-ET) IN WRIT APPEAL Nos.554 OF 2009 AND 841-845 OF 2009 BETWEEN:
1. STATE OF KARNATAKA, REPRESENTED BY COMMISSIONER AND PRINCIPAL SECRETARY TO GOVERNMENT. FINANCE DEPARTMENT, VIDHANA SOUDHA, BANGALORE 1.
2. THE COMMISSIONER OF COMMERCIAL TAXES, KEMPEGOWDA ROAD, GANDHINAGAR, BANGALORE 560 009 3. THE ENTERTAINMENT TAX OFFICER, II CIRCLE, SRINIVASA COMPLEX, SESHADRIPURAM MAIN ROAD, SESHADRIPURAM, BANGALORE.
4. THE ENTERTAINMENT TAX OFFICER, CHANNAPATNA, BANGALORE RURAL DISTRICT. ... APPELLANTS (BY SRI VIKRAM HUILGOL, HIGH COURT GOVERNMENT PLEADER.) AND 1. SRI LAKSHMI CHITRA MANDIRA, 1ST MAIN, TAVAREKERE, D.R.COLLEGE ROAD, BANGALORE 560 001 REPRESENTED BY ITS PROPRIETOR, SRI S.N.CHIKKA ANNAIAH REDDY, MAJOR IN AGE.
2. ESHWARI THEATER, NO.43/2, 100 FEET ROAD, KATHRIGUPPE, BANASHANKARI III STAGE, BANGALORE 560 085, REPRESENTED BY ITS PROPRIETOR SRI K.V. SRINIVAS, MAJOR IN AGE.
3. SRI BALAJI TALKIES, MANGALAVARPET, CHANNAPATNA BANGALORE RURAL DISTRICT, REPRESENTED BY ITS PROPRIETOR, SRI C RUDRAPPA MAJOR IN AGE.
4. SRI SRINIVASA THEATER, 1ST MAIN ROAD, S.G.PALYA, BANGALORE 560 029 REPRESENTED BY ITS PROPRIETOR, SRI S.N.ANNAIAH REDDY, MAJOR IN AGE.
5. SRI BALAJI TALKIES, TAVAREKERE, BANGALORE SOUTH TALUK, BANGALORE 560027, REPRESENTED BY ITS PROPRIETOR SRI S.N.SRINIVASA REDDY, MAJOR IN AGE.
6. KAMAKYA CHITRA MANDIRA, 100 FEET ROAD, KATHRIGUPPE, BANASHANKARI III STAGE, BANGALORE 560 085, REPRESENTED BY ITS PROPRIETOR SRI C.MURALI, MAJOR IN AGE. ... RESPONDENTS (BY SRI K V DHANANJAY, ADVOCATE – ABSENT.) THESE WRIT APPEALS ARE FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION No.11520 OF 2007 DATED 17/09/2008.
IN WRIT APPEAL NOS. 555 OF 2009 AND 846-850 OF 2009 BETWEEN 1. STATE OF KARNATAKA, REPRESENTED BY CHIEF SECRETARY, VIDHANA SOUDHA, BANGALORE 1.
2. THE COMMISSIONER OF COMMERCIAL TAXES, VANIJYA TERIGE KARYALAYA 1 (COMMERCIAL) GANDHINAGAR BANGALORE 560009. ... APPELLANTS (BY SRI VIKRAM HUILGOL, HIGH COURT GOVERNMENT PLEADER) AND 1. CAUVERY THEATRE NO.8/1, SANKEY ROAD, BANGALORE 560 003 REPRESENTED BY ITS PROPRIETOR, N.PRAKASH, AGED 45 YEARS, KAILASH THEATRE, NO.5, (89/1) 5TH MAIN, 1ST CROSS, GANDHINAGAR, BANGALORE 560 009, REPRESENTED BY ITS PROPRIETOR, SRI P.NARAYAN REDDY, AGED 55 YEARS.
2. KAILASH THEATER, NO.5, (89/1) 5TH MAIN, 1ST CROSS, GANDHINAGAR, BANGALORE 560 009 REPRESENTED BY ITS PROPRIETOR SRI P.NARAYAN REDDY AGED 55 YEARS 3. URVASHI THEATRE SURVEY.NO.10/1, 10/2, 10/3, 10/4, H.SIDDAIAH ROAD, BANGALORE 560027, REPRESENTED BY ITS PROPRIETOR, SRI K.C.RUDRE GOWDA, AGED 67 YEARS.
4. PALLAVI THEATRE SAMPIGE TANK ROAD, BANGALORE 560027, REPRESENTED BY ITS PROPRIETOR, SRI T.RAMAKRISHNA, AGED 65 YEARS, 5. TRIBHUVAN THEATRE NO.5, (89/1), 5TH MAIN, 1ST CROSS, GANDHINAGAR BANGALORE 560009, REPRESENTED BY ITS PROPRIETOR, SRI.P.NARAYAN REDDY, AGED 55 YEARS 6. PVR THEATRE SURVEY NO.152 AND 67/2, 67/3, 67/4, AND 67/5, OF ADUGODI VILLAGE BEGUR HOBLI, BANGALORE SOUTH TALUK, NEW CORPORATION WARD NO.21, HOSUR ROAD, BANGALORE REPRESENTED BY ITS PROPRIETOR, VISHAL VIKRAM, AGED 30 YEARS 7. UNION OF INDIA REPRESENTED BY ITS SECRETARY, MINISTRY OF INFORMATION AND BROADCASTING, ROOM NO.655, A WING, SHASTRI BHAVAN NEW DELHI 110001. ... RESPONDENTS (BY SRI K V DHANANJAY, ADVOCATE FOR RESPONDENT NOS.1 TO 6 – ABSENT, SRI B.PRAMOD, CENTRAL GOVERNMENT COUNSEL FOR RESPONDENT NO.7) THESE WRIT APPEALS ARE FILED UNDER SECTION 4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION No.19802 OF 2007 DATED 17.09.2008.
THESE WRIT APPEALS COMING ON FOR FINAL HEARING THIS DAY, RAVI MALIMATH J., DELIVERED THE FOLLOWING:
JUDGMENT Learned Government Advocate submits that subsequent to the order passed by the learned Single Judge, the Karnataka Entertainment Tax Act, 1958 (Karnataka Act No. 30 of 1958) has been repealed with effect from 01.07.2017.
2. In view of the submission made, nothing further survive for consideration in these appeals.
Accordingly, the appeals are disposed of.
Sd/- Sd/-
JUDGE JUDGE VM CT-HR