B GANESHA KRISHNA BHAT Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) The petitioners in these writ petitions are the licensees conducting video shows by exhibiting cinematograph films on television screen through video cassette recorder and are holding licenses issued by the Karnataka Exhibition of Films on television screen through Video-cassettes Recording (Regulation) Rules, 1984. (Hereinafter referred to as "the VCR Rules").

(2.) The term "cinematograph show" occurring in the definition of "entertainment" in section 2(e) of the Karnataka Entertainments Tax Act, 1958, was amended by an explanation inserted in section 2(e) by Act 3 of 1986 to include video show.

(3.) Section 4B was also inserted by Act 3 of 1985 providing for levy and collection of tax under the Karnataka Entertainments Tax Act, 1958 (hereinafter referred to as the "Act"). The said section 4B reads as under : "4B. Special provision in respect of video shows. - In lieu of the tax payable under sections 3, 3A, 4 or 4A, subject to such rules as may be prescribed, in the case of video shows, there shall be levied and paid to the State Government, entertainments tax at the rate of one hundred rupees per month."