D. V. SHYLENDRA KUMAR, J.

( 1 ) THESE two writ petitions are filed by a person who provides entertainment to his customers through what is known as cable connection to television through which is viewed the programs or who provides dish antenna facilities through which such entertainment can be received and viewed through the television sets which the customers have installed in their residences.

( 2 ) PETITIONER is aggrieved by the demand notices in the two writ petitions while in W. P. No. 15521/2006 the demand dated 18. 12. 2001, vide Annexure-A, purporting to be under Section 4c of the Karnataka Entertainment Tax Act, 1958, is for a sum of Rs. 29,250/- for the period November 01 to November 02 and in W. P. No. 15522/2006 the demand dated 20. 11. 2001 vide Annexure-A, purporting to be under Section 4c of the Karnataka Entertainment Tax Act, 1958, is for a sum of Rs. 14,250/- for the period of April 01 to October'01. Under these two notices, the petitioner had been called upon to pay this amount, failing which it was intimated that proceedings will be initiated before the Court of Judicial Magistrate I Class, Chikkaballapur, for realization of the amount etc.

( 3 ) VERSION of

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