TMI Blog2014 (11) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... t was demonstrated by live models - There is a statutory appeal available to the petitioner before the Karnataka Appellate Tribunal on the order of the Joint Commissioner of Commercial Taxes. The petitioner has to exhaust his remedy before the Karnataka Appellate Tribunal before he approaches this Court - petition disposed off. - W.P NO 10119 OF 2014 (T- RES) - - - Dated:- 26-11-2014 - HULUVADI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enables entry of any person into the event. However, on 14-08-2013, respondent No. 2 issued a proposition notice under Section 6-A (3) of the Karnataka Entertainment Tax Act, 1958 (for short, Act) to pay ₹ 4,80,500/- as Entertainment Tax. On 24-10-2013, in response to the notice, petitioner contending that the event does not fall under the provisions of entertainment as defined under the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee days to the concerned failing which, the appeal shall stand dismissed without further notice and on 28-05-2014, the Joint Commissioner of Commercial Taxes (Appeals-I) rejected the appeal on the ground that the petitioner failed to deposit 50% of the disputed amount. Since no alternative remedy is available to the petitioner, he is before this court seeking a writ of certiorari to quash the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is court. Hence, requested to reject the petition and further submitted that the petitioner can avail his remedy before the Karnataka Appellate Tribunal. 5.Learned counsel for the petitioner submitted that in the case of Calico Mills Ltd., vs. State of Madhya Pradesh and others reported in AIR 1961 MP 257 (V 48, C 83), it is clearly held that no entertainment duty under the Act is payable by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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