RAGHAVENDRA B G Vs. ENTERTAINMENT TAX OFFICER

JUDGEMENT

(1.) The petitioner is the same in all thege petitions.

(2.) In regard to assessment orders passed against the petitioner under the Karnataka Entertainments' Tax Act 1958 (hereinafter referred to as the Act), there was default committed by the petitioner and as such respondent-1 (The Entertainment Tax Officer, Muddebihai), applied before the Judicial Magistrate First Class, Muddebihal, as provided by Sec.9(3) (a) of the Act and requested the Magistrate to recover the orreais ol tax as if it were a fine imposed by the Magistrate.

(3.) What is narrated in the preceding paragraphs is the sum and substance of these petitions.