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.30546/2015 (T – RES) BETWEEN:
M/s. WONDERLA HOLIDAYS LTD., JADENAHALLI, HEJJALA P.O., 28TH KM, MYSORE ROAD BANGALORE-562109 [REP. BY Mr. M.SIVADAS S/O LATE K.BHASKARAN NAIR AGED ABOUT 50 YEARS SENIOR GENERAL MANAGER]. …PETITIONER (BY SRI V.RAGHURAMAN, ADV.) AND:
1. COMMISSIONER OF SERVICE TAX SERVICE TAX I COMMISSIONERATE TTMC, BMTC BUILDING DOMLUR, BANGALORE-560071.
2. DEPARTMENT OF REVENUE REP. BY JOINT SECRETARY TAX RESEARCH UNIT-I ROOM No.46, NORTH BLOCK NEW DELHI-110001.
3. UNION OF INDIA MINISTRY OF FINANCE, REP BY SECRETARY NORTH BLOCK, NEW DELHI-110001 4. THE PRINCIPAL ADDITIONAL DIRECTOR GENERAL DIRECTORATE GENERAL OF GOODS & SERVICES TAX INTELLIGENCE, BANGALORE ZONAL UNIT #112, K.H.ROAD, SP ENCLAVE, ADJ. TO KARNATAKA BANK, BENGALURU-560027 5. THE PRINCIPAL COMMISSIONER/ COMMISSIONER OF CENTRAL TAXES, GOODS & SERVICE TAXES, BANGALORE WEST COMMISSIONERATE 2ND FLOOR, T TMC, BMTC BUILDING, ABOVE BMTC BUS STAND, BANASHANKARI II STAGE, BENGALURU-560070.
(CAUSE TITLE AMENDED VIDE COURT ORDER DATED 20.06.2018) …RESPONDENTS (BY SRI JEEVAN J. NEERALGI, ADV. FOR R-1, R-2 & R-3.) THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA, PRAYING TO [A] 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 [ENCLOSED AS 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Writ petition stands dismissed as withdrawn.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.