LAWS(KAR)-1990-1-28

STATE OF KARNATAKA Vs. B GANESHA KRISHNA BHAT

Decided On January 05, 1990
STATE OF KARNATAKA Appellant
V/S
B.GANESHA KRISHNA BHAT Respondents

JUDGEMENT

(1.) This batch of writ appeals arise out of an order made by a learned single Judge of this Court striking down and holding that Section 4-B of the Karnataka Entertainment Tax Act, 1958 (hereinafter referred to as the Act) is unconstitutional.

(2.) The respondents who are licensees under the Cinematographs Act to conduct video shows by exhibiting cinematograph films through Television and Video Cassette Recorders challenged in several writ petitions the constitutional validity of Section 4-B of the Act on various grounds which can be summarised as under:-

(3.) The learned single Judge accepted the contentions raised on behalf of the respondents and struck down the said provision.