H. Virupakshappa vs Asst. Commercial Tax Officer and Entertainments Tax Officer, Bhadravathi and Another

Chandrakantharaj Urs., J.-There is no merit in this writ petition. The petitioner is aggrieved by Annexure ''A'' which is an application made by the Assistant Commercial Tax Officer, Bhadravathi before the Judicial Magistrate First Class, Bhadravathi, to recover a sum of Rs. 17,242/- being the arrears of entertainments tax payable by the petitioner but not paid for the specified period between 14-9-1987 and 7-12-1987. When this matter was taken up for hearing after notice to the respondents, only ground urged before Court is that the tax is excessive. In what manner it is excessive is not indicated. The question is not one challenging the assessment order. The question raised is to quash the recovery of the amount under Section 9(3)(b) of the Karnataka Entertainments Tax Act, 1958.

When the petitioner has hot challenged the assessment order, the question of interfering with the recovery proceedings initiated and coming in the way of jurisdiction of the Judicial Magistrate First Class, Bhadravathi, from enforcing the same does not arise.

The petition is misconceived. It is accordingly dismissed.

Writ Petition dismissed.