Case Note & Summary
The petitioner, M/s. Dream Merchants Events and Entertainment Groups, organized a 'Bangalore Fashion Week' event on 03.02.2012 at Hotel Crown Plaza. The Entertainment Tax Officer issued a proposition notice under Section 6-A(3) of the Karnataka Entertainment Tax Act, 1958, proposing to levy entertainment tax of Rs.4,75,000/-. The petitioner filed a writ petition (W.P.No.10119/2014) which was disposed of on 26.11.2014 with liberty to approach the Karnataka Appellate Tribunal. The petitioner then filed a writ appeal (W.A.No.780/2015) which was disposed of on 23.07.2015 directing the Entertainment Tax Officer to consider the petitioner's reply and objections. Despite this, the petitioner did not cooperate with the assessment proceedings and failed to appear before the assessing authority. The assessing authority passed the final assessment order on 24.07.2017 under Section 6-A(4) of the Act, confirming the tax demand. The petitioner again approached the High Court by way of the present writ petition. The court observed that the petitioner had an alternative remedy of appeal under the Act and had not cooperated with the assessment proceedings. The court dismissed the writ petition, holding that the petitioner was not entitled to any relief under Article 226 of the Constitution of India.
Headnote
A) Entertainment Tax - Assessment Order - Alternative Remedy - The petitioner challenged the assessment order imposing entertainment tax on a fashion week event. The court held that the petitioner had an alternative remedy of appeal under the Act and had not cooperated with the assessment proceedings. The writ petition was dismissed as not maintainable. (Paras 1-5) B) Entertainment Tax - Non-cooperation - Assessment - The petitioner failed to appear before the assessing authority despite notices and did not file objections. The court noted that the petitioner's conduct disentitled it from seeking equitable relief under Article 226. (Paras 3-5)
Issue of Consideration
Whether the writ petition challenging the assessment order under the Karnataka Entertainment Tax Act, 1958 is maintainable when the petitioner failed to avail the alternative remedy of appeal and did not cooperate with the assessment proceedings.
Final Decision
Writ petition dismissed. No order as to costs.
Law Points
- Alternative remedy
- Entertainment tax
- Assessment order
- Writ jurisdiction
- Non-cooperation
