KUDALA SANGAMESHWARA Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) THOUGH this petition is posted for preliminary hearing in 'b' Group, with the consent of the learned counsel appearing for the parties, this petition is taken up for final hearing and disposed of by this order.

(2.) THE petitioner in this petition is a proprietary concern carrying on business in exhibition of cinematography shows. In this petition, the petitioner has called in question the correctness of the order dated 21st January 2002, a copy of which has been produced as Annexure 's' passed by the third respondent-Entertainment Tax Officer, Sindhanur, rejecting the prayer of the petitioner for grant of exemption from payment of entertainment tax for a period of three years from the date of holding the first cinematography show in his newly constructed theatre on 14/08/2000.

(3.) FEW facts which are not in serious dispute and which may be relevant for the disposal of this petition may be stated as hereunder :-