C C VENKATANARASIMHAIAH Vs. ASST COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THESE two writ petitions are filed by a person who provides entertainment to his customers through what is known as cable connection to television through which is viewed the programs or who provides dish antenna facilities through which such entertainment can be received and viewed through the television sets which the customers have installed in their residences.

(2.) PETITIONER is aggrieved by the demand notices in the two writ petitions while in W. P. No. 15521/2006 the demand dated 18. 12. 2001, vide Annexure-A, purporting to be under Section 4c of the Karnataka Entertainment Tax Act, 1958, is for a sum of Rs. 29,250/- for the period November 01 to November '02 and in W. P. No. 15522/2006 the demand dated 20. 11. 2001 vide Annexure-A, purporting to be under Section 4c of the Karnataka Entertainment Tax Act, 1958, is for a sum of Rs. 14,250/- for the period of April 01 to October'01. Under these two notices, the petitioner had been called upon to pay this amount, failing which it was intimated that proceedings will be initiated before the Court of Judicial Magistrate I Class, Chikkaballapur, for realization of the amount etc.

(3.) VERSION of the petitioner is that the petitioner is surprised by the demand notices; that the petitioner had never been given any opportunity nor communicated with any order determining the liability and petitioner is straight away served with the demand notices. Petitioner for reasons best known to him chose to ignore the demand notices and as the amounts were not remitted the Commercial Tax Officer, Chikkaballapur, promptly filed the prosecution case before the Principal Civil Judge and JMFC, Chikkaballapur, in CMC No. 42/03 and 20/02 respectively.