{"id":188364,"date":"2018-02-12T13:04:48","date_gmt":"2018-02-12T07:34:48","guid":{"rendered":"http:\/\/www.scconline.com\/blog\/?p=188364"},"modified":"2018-02-12T13:04:48","modified_gmt":"2018-02-12T07:34:48","slug":"entertainment-tax-bangalore-fashion-week-justified","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/12\/entertainment-tax-bangalore-fashion-week-justified\/","title":{"rendered":"Entertainment tax on &#8216;Bangalore Fashion Week&#8217; justified"},"content":{"rendered":"<p style=\"text-align: justify;\"><strong>Karnataka High Court:<\/strong> In the order passed by Dr. Vineet Kothari, J., addressed the writ petition filed under Articles 226 and 227 of the Constitution to quash the impugned assessment order passed by the assessing authority &#8211; ETO (Entertainment Tax Officer) on 24.07.2017, under Section 6-A(4) of the Karnataka Entertainment Tax Act, 1958, imposing an entertainment tax of Rs 4,75,000 for the &#8216;Bangalore Fashion Week&#8217; organised by the petitioner in the Hotel Crown Plaza on 03.02.2012.<\/p>\n<p style=\"text-align: justify;\">Throwing light on the scope of an alternative remedy to file an appeal to the Karnataka Appellate Tribunal, the Court disposed of the W.P. No. 10119\/2014 on 26.11.2014, against which the petitioner filed a writ appeal i.e. W.A. No. 780\/2015, which was also disposed by the Divisional Bench on 23.07.2015, leading to the impugned order dated 24.07.2017.<\/p>\n<p style=\"text-align: justify;\">Various contentions were put forward regarding the extent of the definition of &#8216;Entertainment&#8217; defined under Section 2 (e)(iii) and definition of &#8216;Payment for admission&#8217; under Section 2(i) (iv- a) of the Karnataka Entertainment Tax Act,1958, its application and also whether the said event falls under the definition of &#8216;Entertainment&#8217; or not.<\/p>\n<p style=\"text-align: justify;\">After taking into consideration all the submissions, this Court while dismissing the petition, held that the &#8216;Bangalore Fashion Week&#8217; comes within the parameters of the term &#8216;Entertainment&#8217; and that the event is taxable under Section 3 of the Karnataka Entertainment Tax Act, 1958. [M\/s. Dream Merchants v. State of Karnataka, W.P. No 48502\/ 2017, decided on 30.01.2018]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Karnataka High Court: In the order passed by Dr. Vineet Kothari, J., addressed the writ petition filed under Articles 226 and 227 <\/p>\n","protected":false},"author":91,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,10],"tags":[28204,28194,28214],"class_list":["post-188364","post","type-post","status-publish","format-standard","hentry","category-casebriefs","category-highcourts","tag-bangalore-fashion-week","tag-entertainment-tax","tag-karnataka-entertainment-tax-act"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.4 (Yoast SEO v26.4) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Entertainment tax on &#039;Bangalore Fashion Week&#039; justified | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/12\/entertainment-tax-bangalore-fashion-week-justified\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Entertainment tax on &#039;Bangalore Fashion Week&#039; justified\" \/>\n<meta property=\"og:description\" content=\"Karnataka High Court: In the order passed by Dr. Vineet Kothari, J., addressed the writ petition filed under Articles 226 and 227\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/12\/entertainment-tax-bangalore-fashion-week-justified\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2018-02-12T07:34:48+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/02\/IMG_3499-e1487871967209.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Saba\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Saba\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/12\/entertainment-tax-bangalore-fashion-week-justified\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/12\/entertainment-tax-bangalore-fashion-week-justified\/\",\"name\":\"Entertainment tax on 'Bangalore Fashion Week' justified | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"datePublished\":\"2018-02-12T07:34:48+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/e8e76b10dfc9c0d576324bfdbb2c2785\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/12\/entertainment-tax-bangalore-fashion-week-justified\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/12\/entertainment-tax-bangalore-fashion-week-justified\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/12\/entertainment-tax-bangalore-fashion-week-justified\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Entertainment tax on &#8216;Bangalore Fashion Week&#8217; justified\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/e8e76b10dfc9c0d576324bfdbb2c2785\",\"name\":\"Saba\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g\",\"caption\":\"Saba\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_2\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Entertainment tax on 'Bangalore Fashion Week' justified | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/12\/entertainment-tax-bangalore-fashion-week-justified\/","og_locale":"en_US","og_type":"article","og_title":"Entertainment tax on 'Bangalore Fashion Week' justified","og_description":"Karnataka High Court: In the order passed by Dr. Vineet Kothari, J., addressed the writ petition filed under Articles 226 and 227","og_url":"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/12\/entertainment-tax-bangalore-fashion-week-justified\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2018-02-12T07:34:48+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2017\/02\/IMG_3499-e1487871967209.jpg","type":"image\/jpeg"}],"author":"Saba","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Saba","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/12\/entertainment-tax-bangalore-fashion-week-justified\/","url":"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/12\/entertainment-tax-bangalore-fashion-week-justified\/","name":"Entertainment tax on 'Bangalore Fashion Week' justified | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"datePublished":"2018-02-12T07:34:48+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/e8e76b10dfc9c0d576324bfdbb2c2785"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/12\/entertainment-tax-bangalore-fashion-week-justified\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2018\/02\/12\/entertainment-tax-bangalore-fashion-week-justified\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2018\/02\/12\/entertainment-tax-bangalore-fashion-week-justified\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"Entertainment tax on &#8216;Bangalore Fashion Week&#8217; justified"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/e8e76b10dfc9c0d576324bfdbb2c2785","name":"Saba","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a815285315cd85d8b3246c60ed8ed99825949c1b85b370c49212daa54ededa98?s=96&d=mm&r=g","caption":"Saba"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_2\/"}]}},"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":301361,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/09\/13\/disputes-oral-documentary-evidence-ordinarily-writ-jurisdiction-karnataka-hc-legal-news\/","url_meta":{"origin":188364,"position":0},"title":"\u201cDisputes requiring both oral and documentary evidence are not ordinarily taken up for examination in writ jurisdiction\u201d: Karnataka HC reiterates","author":"Sucheta","date":"September 13, 2023","format":false,"excerpt":"\u201cIt is more so when remedy provided under S. 70 of Karnataka Cooperative Societies Act, 1959 happens to be alternate and more efficacious one\u201d.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"karnataka high court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/karnataka-high-court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/karnataka-high-court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/karnataka-high-court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/05\/karnataka-high-court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":145601,"url":"https:\/\/www.scconline.com\/blog\/post\/2017\/07\/28\/income-tax-assessing-officer-has-to-dispose-of-objections-before-invoking-re-assessment-proceedings\/","url_meta":{"origin":188364,"position":1},"title":"Income Tax Assessing Officer has to dispose of objections before invoking re-assessment proceedings","author":"Saba","date":"July 28, 2017","format":false,"excerpt":"Karnataka High Court: While delivering the judgment in the writ appeal filed under Section 4 of the Karnataka High Court Act praying to set aside the order passed in Writ Petition No. 16380 of 2015, a two-Judge Bench comprising of Jayant Patel and N.K. Sudhindrarao, JJ. held that it is\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":267558,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/30\/whether-on-coming-into-force-of-gst-act-a-municipal-corporation-can-levy-advertisement-tax\/","url_meta":{"origin":188364,"position":2},"title":"Whether on coming into force of GST Act a Municipal Corporation can levy advertisement tax\/fee? Kar HC analyses","author":"Editor","date":"May 30, 2022","format":false,"excerpt":"Karnataka High Court: Suraj Govindaraj, J. dismissed the petition as being devoid of merits. The facts of the case are such that petitioner 1 is a registered association of the advertising agencies, in the business of advertisement on the advertisement hoardings licensed by respondent 2 Hubballi Dharwad Mahanagara Palike and\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Karnataka High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/New_Karnataka.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/New_Karnataka.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/New_Karnataka.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/New_Karnataka.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/New_Karnataka.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":221414,"url":"https:\/\/www.scconline.com\/blog\/post\/2019\/10\/23\/kar-hc-apprehension-of-immediate-arrest-in-default-of-payment-of-tax-does-not-entitle-assessee-to-invoke-s-438-crpc\/","url_meta":{"origin":188364,"position":3},"title":"Kar HC | Apprehension of immediate arrest in default of payment of tax does not entitle assessee to invoke S. 438 CrPC","author":"Bhumika Indulia","date":"October 23, 2019","format":false,"excerpt":"Karnataka High Court: S. Sujatha, J. while disposing of a petition, directed that no precipitation action shall be taken against the petitioner until a decision is by the Tax Recovery Officer. In the instant case, a show cause notice was issued to the petitioners under Rule 73 of the Schedule\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"","width":0,"height":0},"classes":[]},{"id":287031,"url":"https:\/\/www.scconline.com\/blog\/post\/2023\/03\/16\/principle-of-comity-of-courts-is-salutary-in-nature-cannot-override-best-interest-welfare-of-child-karnataka-high-court-legal-news-updates\/","url_meta":{"origin":188364,"position":4},"title":"Principle of comity of courts is salutary in nature and cannot override the consideration of best interest and welfare of the child: Karnataka High Court","author":"Sucheta","date":"March 16, 2023","format":false,"excerpt":"The Karnataka High Court, while deliberating over a father's prayer seeking repatriation of his minor son to Germany, dismissed the petition on ground of the child's best interests and allowed the son to remain with his mother in India.","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Karnataka High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-586.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-586.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-586.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/03\/MicrosoftTeams-image-586.jpg?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":267899,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/06\/03\/even-if-some-similarly-situated-persons-have-been-granted-benefit-inadvertently-or-by-mistake\/","url_meta":{"origin":188364,"position":5},"title":"[Res-Judicata] Kar HC | Even if some similarly situated persons have been granted benefit inadvertently or by mistake, the same does not confer any legal right to claim similar relief","author":"Editor","date":"June 3, 2022","format":false,"excerpt":"Karnataka High Court: A Division Bench of Alok Aradhe and J M Khazi, JJ. dismissed the appeal and quashed the impugned judgment directing the appellants to determine the compensation and pay the same to respondents. The facts of the case are such that the original respondent 1 viz., Narayana Reddy,\u2026","rel":"","context":"In &quot;Case Briefs&quot;","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Karnataka High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/New_Karnataka.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/New_Karnataka.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/New_Karnataka.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/New_Karnataka.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/04\/New_Karnataka.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/188364","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/91"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=188364"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/188364\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=188364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=188364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=188364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}