High Court Karnataka High Court

Entertainment Tax Officer vs M/S Wonderla Holidays Private … on 27 July, 2009

Karnataka High Court
Entertainment Tax Officer vs M/S Wonderla Holidays Private … on 27 July, 2009
Author: Ram Mohan Reddy
-1-

fliTHEIflmfiICOURTCHFKAREATAKA,BANGfiLORE

DATED mxs 'THE 27TH DAY OF JULY, 2009 

BEFORE

'THE I~:ION'BLE MRJUSTICE     "  E

WRIT PETITION No. 1700512008 as 43.50  

BENNEEN

1 ENTERTAINMENT OP'FICER _ 
{ST CIRCLE (THE THEN.CTG;,(TRP1NSI3FION-13)
LAKSHMI COMPLEX, 131* MAIN RQAI:;,. 
SHESHADRIPURAM"BA!§'GALO.RE 20." "

2 STATE 'OFV5.KAR"NATA§§A M
RE.P.B'1' CO'M'M1SSiGN'ER'0F
C()1*.'1MERCIA'L  .. _ 
VANIGYA THERi€}E KARYALAYA
GANDHINAGAR, I:}AN~~GALORE -9.
 '    PEFITIONERS

  (isafsiex. :L§PiI§?21.YOGISWAMY, ADV)

'(PE ;wE'M1;3E,1:~ 5;$...PER COURT ORDER 15.4.09)

ANS) 

   3, T zvi/SWONDERLA HOLIDAYS PRIVATE LIMITED

   (By : KAMATH 85 KAMATH

V  -OFFICE AT; 648/ B, BINNAMANGALA
 ..I1~mRANA<:;AR, BANGALORE .
REPRESENTED BY ITS SENIOR MANAGER.

".RESPONDENT

M

-2-

THESE PETITIONS F£LE{) PRAYING TO

IMPUGNED ORDER PASSED BY THE ..:KARPfZ3TAl~:A

APPELLATE TRIBUNAL ma 27.3.2007 9Ass:::’i:x_V1Njjs’1’A N0}

ANNEXURE-»B AND ETC.

48’7«5{}5/Z2007 AS ILLEGAL AN}? BAD.”‘i?\E~–.:i.AW ‘V{DE ‘

THESE PETI’I’£ON8 c0M1Nc§”‘oiv– §oR ‘r~*R L.H;«:A;§’Ir{G’,~.,.L

THES DAY, THE COURT HE
onliisii’ % ” VA %’
The State agg1iéxf€:d_ by r::–,-,5 “c)rc}:e:r git. 27.3.2008 in

STA 437–505/ 200′? 0f.L¥1.:<éjKaftfi3,£sii€aVg5;.1i3pél}ate Tri¥:Jur1al

(KAT), Ann¢x1;:~é;13,_, has ;;~r§:;fe;.;14:96§;:1"t1"9ii$*§'i3etitio12.

2', 'Ifh€:AVV€$1;:€.-rgéitéve of the order a%: paragraph
9(b)(i) reads aims: V 3 N V
{E}. thé authority shall treat ail the
_ "::6ri't§:.~:1i:i:)_.:1s of the appeilant company narrated
V' V ii} order as objections raised by the
'3 "appeliéijtfbefozt the assessing authority and he

"S£1afl "Record posifive findings on every

_ _coI1'ie:I3ti0z1 raised by the appellant which has

3 v _b_1"}'§.'(.5:t3I1 recerded supra $11 thi$ order and
thereafter speaking ordem have to be passed
on the remaining iSSUf3S, if azly, whéch may

MK