ASHOKA TALKIES Vs. COMMISSIONER OF COMMERCIAL TAXES

JUDGEMENT

(1.) All these cases in which common questions of law arise for determination and can, therefore, be disposed of by a common order, had been posted before me to-day for orders on the interim prayer made by the petitioners before issue of rule nisi. But, as agreed to by both sides, these cases are treated as listed for final hearing to-day and are accordingly heard and disposed of by a common order.

(2.) Issue rule nisi.

(3.) The petitioners who are exhibitors of cinematograph films in their respective permanent theatres situated at different parts of the State are liable to pay taxes under the Karnataka Entertainments Tax Act, 1958 (Karnataka Act 30 of 1958) and the rules framed thereunder (hereinafter referred to as the Act and the Rules).