Disposed

The Karnataka State Cricket Association v. Entertainment Tax Officer

Karnataka HC5 Nov 2012WA/4292/2012

Case brief

AI extract

What is this about?

The Single Judge in the writ petition is sound but the appeal period expired. The Court condoned the delay, permitted the appellant to file an appeal before the Appellate Authority under the Karnataka Entertainment Tax Act, and stayed the demand notice till November 2012 before disposing of the writ appeals.

What did the court decide?

Permitted to file appeal before Appellate Authority under Karnataka Entertainment Tax Act; demand notice stayed till end of November 2012.

The Karnataka State Cricket Association Vs… — Service and Employment | Karnataka HC (2012)

¶1

¶2

IN THE HIGH COURT OF KARNATAKA AT BANGALORE

¶3

DATED THIS THE 05TH DAY OF NOVEMBER 2012

¶4

PRESENT

¶5

THE HON'BLE MR. JUSTICE K.SREEDHAR RAO

¶6

AND

¶7

THE HON'BLE MR. JUSTICE B.V.PINTO

¶8

W.A. Nos.4292-96/2012 (T-RES)

¶9

BETWEEN:

¶10

THE KARNATAKA STATE CRICKET ASSOCIATION, M. CHINNASWAMY STADIUM, MAHATMA GANDHI ROAD, BANGALORE 560 001, REP. BY ITS CHIEF GENERAL MANAGER, COL. K. RAMACHANDRAN, AGED ABOUT 66 YEARS.

¶11

APPELLANT

¶12

(BY SRI B.R.INDRAKUMAR AND SRI E.I. SANMATHI, ADVOCATES )

¶13

AND:

¶14

1 ENTERTAINMENT TAX OFFICER, 4TH CIRCLE, GROUND FLOOR, SHESHADRIPURAM, BANGALORE 560 020.

¶15

2 STATE OF KARNATAKA, BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF FINANCE,

¶16

¶17

GOVERNMENT OF KARNATAKA, VIDHANA SOUDHA, BANGALORE 560 001.

¶18

3 BOARD OF CONTROL FOR CRICKET IN INDIA, CRICKET CENTRE, WANKHEDE STADIUM, 'D' ROAD, CHURCH GATE, MUMBAI 400 020.

¶19

...RESPONDENTS

¶20

(BY SRI T.K. VEDAMURTHY, HCGP)

¶21

THESE WRIT APPEALS ARE FILED U/S.4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NOS.31649-31650/2011 AND 31723-724/2011 DATED 19/07/2012.

¶22

These W.As. are coming on for orders this day, SREEDHAR RAO, J., delivered the following:

¶23

JUDGMENT

¶24

Heard the learned counsel for the appellant. The observations made by the learned Single Judge that the appellant has to pursue the remedy before the Appellate Authority U/s.8(F) of the Karnataka Entertainment Tax Act (for brevity it is hereinafter called as 'the Act') is sound and proper. However, there appears to be expiry of limitation for filing the appeal before the Appellate Authority under the Act. The period consumed by the Appellant in prospecting these

¶25

¶26

appeals deserves to be considered for condonation of delay in filing the appeal before the Appellate Authority under the Act. The appellant is permitted to file an appeal before the Appellate Authority under the Act and the Appellate Authority shall dispose of the same as expeditiously as possible. The demand notice is stayed till the end of November 2012. Accordingly, these appeals are disposed of.

¶27

Sd/JUDGE

¶28

Sd/JUDGE

¶29

NM*

The Karnataka State Cricket Association v. Entertainment Tax Officer

Case brief

What is this about?

What did the court decide?

The Karnataka State Cricket Association v. Entertainment Tax Officer

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

Similar cases

Dr C J Bhaktaram Vs Sri B Gurappa Naidu

Sri M N Kapanappa Vs Sri Manjunath Annigeri

State of Karnataka Vs M/S. Radel Electronic Pvt. Ltd.

Nirmala Vs Karnataka State Industrial Investment Development

Five Year Law Course Advocates Association (R) Vs Principal Secretary

Merchants Social Recreation Club Vs Smt Kanaka Laxmi