1 IN THE HIGH COURT OF KARNATAKA AT BANGALORE DATED THIS THE 05TH DAY OF NOVEMBER 2012 PRESENT THE HON'BLE MR. JUSTICE K.SREEDHAR RAO AND THE HON'BLE MR. JUSTICE B.V.PINTO W.A. Nos.4292-96/2012 (T-RES) BETWEEN: THE KARNATAKA STATE CRICKET ASSOCIATION, M. CHINNASWAMY STADIUM, MAHATMA GANDHI ROAD, BANGALORE 560 001, REP. BY ITS CHIEF GENERAL MANAGER, COL. K. RAMACHANDRAN, AGED ABOUT 66 YEARS. APPELLANT (BY SRI B.R.INDRAKUMAR AND SRI E.I. SANMATHI, ADVOCATES ) AND: 1 ENTERTAINMENT TAX OFFICER, 4TH CIRCLE, GROUND FLOOR, SHESHADRIPURAM, BANGALORE 560 020. 2 STATE OF KARNATAKA, BY ITS PRINCIPAL SECRETARY, DEPARTMENT OF FINANCE, 2 GOVERNMENT OF KARNATAKA, VIDHANA SOUDHA, BANGALORE 560 001. 3 BOARD OF CONTROL FOR CRICKET IN INDIA, CRICKET CENTRE, WANKHEDE STADIUM, 'D' ROAD, CHURCH GATE, MUMBAI 400 020. ...RESPONDENTS (BY SRI T.K. VEDAMURTHY, HCGP) THESE WRIT APPEALS ARE FILED U/S.4 OF THE KARNATAKA HIGH COURT ACT PRAYING TO SET ASIDE THE ORDER PASSED IN THE WRIT PETITION NOS.31649-31650/2011 AND 31723-724/2011 DATED 19/07/2012. These W.As. are coming on for orders this day, SREEDHAR RAO, J., delivered the following: JUDGMENT Heard the learned counsel for the appellant. The observations made by the learned Single Judge that the appellant has to pursue the remedy before the Appellate Authority U/s.8(F) of the Karnataka Entertainment Tax Act (for brevity it is hereinafter called as 'the Act') is sound and proper. However, there appears to be expiry of limitation for filing the appeal before the Appellate Authority under the Act. The period consumed by the Appellant in prospecting these 3 appeals deserves to be considered for condonation of delay in filing the appeal before the Appellate Authority under the Act. The appellant is permitted to file an appeal before the Appellate Authority under the Act and the Appellate Authority shall dispose of the same as expeditiously as possible. The demand notice is stayed till the end of November 2012. Accordingly, these appeals are disposed of. Sd/- JUDGE Sd/- JUDGE NM*.