IN THE HI7H COURT OF KARN:TAKt AT BZNC3ALQRE DATED THIS THE 30TH DAY OF JUNE 1998 BEFORE THE HON*BLE MFLJUSTICE TIR]\TH S THAF.. O3a395/93 fl93 BETWEEN IN W P 37fl32/93 S TaVeViewers Club, Srinari, Repe by its President D hashikanth Rao, s/o 0 Narayana Rao 6 aged about 36 yrs, r/o Sringer Town 0 Ohickamagalur d.Ist, .. ,,petitloner ( Sri B K Maniunath) AND: The Entertai nmmnt Tax Officer! Commercial Tax Of ficer, N Office of the Comm rcial Tax Office 2 /2/ Chickama alur, Chickaniagalur dist, .,,Res’oondent, 8 (By Sri K M Shivayogiswar’) 1,P filed u/a 226 of t) Constitution of India with an affidavit orayir to Call for records. 3u3sh tha imoap’ed o 4er 1 ; e fla’aed ‘v tha vide T,No,Nil/9394 otd,14,3,93 at Annex,D and etc., IN WRIT PTIT ION Ls:383Q3a3OS/1993 BT2TWEEN: 1, Shivaputrapna /o Shankaranpa Shirkoli, major, occupation busines and acriculture, resident of Sankeshaar, Hukkeri ‘al k, Belcaum dist, • Dayanand s/o Shlvayogaooa Kesti, rjcr occupation business, Resient of Sankeshwir, Hukkeri Taluk, relgaum dist, 3, Manohar, s/o, Narayan Kurankar, mjo Occunation business, r/o Sankeshwar, Hukkeri Tk, Beliauzn di’t, •, Pntiton rs respect ivaly (By I’Vs Subhash B Mi) • • . • . .3 /3/ 1 The State of Karnataka, by its Secretary, Finance Department 1 Vidhana Soudha, Bangalore 2, Entertainment Tax Officer, Sankeshwar, Hukkeri Taluk, Belgaum diaL ,,.Resoondents (By Sr K M Shivayogiswamy) W,P filed u/a 226 of the Constitution of India with an affidavit prayi to: declare Sec,4C of Karnataka Entertainment Act and Karnataka Entertainments Tax (Amendment) Rules 1993 as unconstitutional and etc,, 39278 1993 BETWEEN: R.A.ManJunath, aged about 35 yrs, s/o Late R Araugam Achar, Prop: ./s Aiugaum Achar & Sons, Dish Anthena, Basavanga Circle, GANGAVATHI, ,,,Petitoner (By Sri R Shankar Lal) /4/ 1, The State of Karnataka by its Chief Secretary, Vidhana Soudha, Banga1ore 01, 2, The Commercial Tax Officer (Er.tertainment Tax), Gancjavathj, 3, The Commissioner of Commercial Taxes Gangavathi Area, Karnataka, .,,Respondents, (By Sr K K ivayogIswamy) W,P flied u/a 226 & 227 of the constitution of India with an affidavit praying to: Declare Sec,4(c) of the Karnataka Entertainment Tax Act 1958 (Karnataka) Act 30 of 1958) which has been introduced by way of amendment through Karnatake Act No,11 of 1993 vide Annexure *S as unconstitutIonal and hence void and etc,, s41238-243/1993 I, Iswar Veerthhadrappa utanaIi, Major by age, President, Marsh T,V,Club, Bangargaili, Gokak, Belgaum dist, * • . • . /5/ 2, Gurupadayya Dundayya Hiremath, Age:42 yrs, r/o Basavanagar, Gokak, Belgaurn dist, 3, Mahaveer chintarnani Melayanaki, President, Extension Area TV.C1ub, Court Circle, Gokak, elgaum dist, 4. hautmed Iqbal Phaznigar, Age-36 yrs, Hospet Dish Antenna, Hospet Galli, Gokak, Belcaurn dist, 5, Ambasa Chudarnani Wagle, Aqe36 yrs, Guruwarpet, Gokak, Belgaurn dist. 6, P.i,Barakoii, Secretary, Kale lkar Sangha, Bellada Bagewadi, Hukkeri tk, Beigauni dist, .,,,Petitionrs resDectv’1y (By M/s Patil & Patii) 1, State of Karntaka, r,y its Secretary to the Dept. of Finance, Vjdhana Soudha, Bangalore, /6/ 2, Entertainment Tax Officer, Gokak, Belgaum dist, 3, Entertainment Tax Officer, Hukkeri, Belgaum dist. .,,Resondents. (By Sri K K Shivayoiswamy) WP filed u/a 226 &. 227 of the Constitution of ltia with an affidavit praying to: Declare Sec,4C of the Karnataka Entertainment Tax Act 1958 amended 0 ar Rule 41(F) (1) (2) (3) of the Karnataka Entertainment Tax Rules 1959 as unconstItutional a untravires and all consequential Acts thereof, etc., W.Pscoming on for Orders this day, the Court made the following: ORDER W,P,,37O32/93 c/v 38303—305/93 39278/93 & 4i238243/93, The constjtutionai validity cf Section 4—C of the Karnetaka Taxation Laws (nendment) Act of 1993 has since been upheld by the Division Bench of this Court ifl the case of Karnetaka State Cable , , 0 7 /7/ T,V, and Dish Onerators’ Welfare Association, Banqalore—VsState of Karnetaka and another reported in 1994 (38)Kar,L,J 295 (HC)(DB), Followij the said decision ai for the reasons 5tated therein, the challenge in these writ petitions must also fail, The writ petitions are accordingly dismissed, No order as to costs, Sd/. Judge, c.u rby; I: e.by; c Cop7 0 (2