Multiplex Association of India & Ors. v. State of Karnataka & Ors.

IN THE HIGH COURT OF KARNATAKA AT BENGALURU

NC: 2026:KHC:49447
CNR: KAHC010627012026

DATED THIS THE 10TH DAY OF SEPTEMBER, 2026

BEFORE
THE HON'BLE MR. JUSTICE H.T. NARENDRA PRASAD

WRIT PETITION NO. 28571 OF 2026 (L-RES)

BETWEEN:
(1) MULTIPLEX ASSOCIATION OF INDIA, a registered society under the Societies Registration Act, 1860, New Delhi
(2) PVR INOX LIMITED, an existing company under the Companies Act, 2013, Mumbai
(3) MR. SHANTANU PAI, aged about 48 years, A-308, Fortuna Krrish, Pete Krishnappa Layout, Kalkere, K Chanassandra, Horamavu, Bengaluru-560 043, shareholder of PVR INOX Limited
...PETITIONERS
(BY SRI. UDAY HOLLA, SENIOR ADVOCATE FOR SRI. GANAPATHY M S., ADVOCATE)

AND:
(1) THE STATE OF KARNATAKA, rep. by the Principal Secretary, Labour Department
(2) THE COMMISSIONER / LABOUR COMMISSIONER, Department of Labour
(3) THE KARNATAKA CINE AND CULTURAL ACTIVISTS WELFARE BOARD, rep. by its Secretary
(4) THE LABOUR OFFICER, SUB-DIVISION-1
(5) THE LABOUR OFFICER, SUB-DIVISION-3
(6) THE UNDER SECRETARY-3 (DESK OFFICER-3), Department of Labour
...RESPONDENTS
(BY SMT. PRATHIBHA R K, AGA. FOR R1 TO R6)

THIS WRIT PETITION IS FILED UNDER ARTICLES 226 AND 227 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE CIRCULAR/OFFICE ORDER DATED 29.08.2026 (ANNEXURE-C) ISSUED BY R2 DIRECTING MANDATORY COLLECTION AND REMITTANCE OF 2% CESS ON CINEMA TICKETS FROM 01.09.2026 AND ETC.

THIS PETITION, COMING ON FOR PRELIMINARY HEARING IN ‘B’ GROUP, THIS DAY, ORDER WAS MADE THEREIN AS UNDER:

CORAM: HON'BLE MR. JUSTICE H.T. NARENDRA PRASAD

ORAL ORDER

[NyayVidhan note: the third petitioner, an individual shareholder, is not named here, and the parties' postal addresses are omitted.]

This writ petition is filed under Articles 226 and 227 of the Constitution of India challenging the intimation notices dated 04.08.2026 and 10.08.2026 vide Annexures B1 and B2, consequential office order dated 29.08.2026 vide Annexure-C and also the validity of the Karnataka Cine and Cultural Workers (Welfare) Act, 2024 (for short, ‘the said Act’).

2. The learned Senior Counsel appearing for the petitioners submits that the impugned order at Annexure-C has been issued under the said Act and the said Act will come into the force on such date as the State Government may by notification in the Official Gazette, appoint. So far, the Gazette Notification has not been issued. Therefore, the impugned order is passed without jurisdiction.

3. When the matter was posted yesterday, this Court directed the learned Additional Government Advocate to take notice and get instructions in the matter.

4. The learned Additional Government Advocate has filed a memo, enclosing the office order dated 09.09.2026, withdrawing the office order dated 29.08.2026 vide Annexure-C and submits that the State Government has not yet notified the date of commencement of the said Act in the Official Gazette.

5. In view of the above, even the impugned intimation notices at Annexures B1 and B2 are without jurisdiction, require to be quashed.

6. Accordingly, the following order:
(i) Writ petition is allowed.
(ii) The impugned notices at Annexures B1 and B2 are quashed.
(iii) In respect of Annexure C is concerned, the learned Additional Government Advocate has filed a memo, withdrawing the said office order. Therefore, there is no necessity for quashing Annexure-C.
(iv) The petitioners have also called in question the validity of the said Act. In view of non-issuance of any notification, that question would not arise for consideration, at this stage.
(v) All the contentions of the parties are kept open.

Sd/-
(H.T. NARENDRA PRASAD)
JUDGE