- 1 - HC-KAR CNR: KAHC010627012026 NC: 2026:KHC:49447 WP No. 28571 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU 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 FEDERATION HOUSE, TANSENG MARG NEW DELHI-110001 REP. BY ITS AUTHORIZED SIGNATORY MR. SHUBAM THAKUR DESIGNATED REPRESENTATIVE. 2. PVR INOX LIMITED AN EXISTING COMPANY UNDER THE COMPANIES ACT, 2013 REGISTERED OFFICE AT 7TH FLOOR LOTUS GRANDEUR BUILDING VEERA DESAI ROAD, OPPOSITE GUNDECHA SYMPHONY ANDHERI, MUMBAI, MAHARASHTRA-400053 REP. BY ITS AUTHORIZED SIGNATORY MR. SHUBAM THAKUR AREA HEAD. 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 Digitally signed by DHANALAKSHMI MURTHY Location: HIGH COURT OF KARNATAKA - 2 - HC-KAR CNR: KAHC010627012026 NC: 2026:KHC:49447 WP No. 28571 of 2026 (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 GOVERNMENT OF KARNATAKA VIKASA SOUDHA BENGALURU – 560001. 2. THE COMMISSIONER/ LABOUR COMMISSIONER DEPARTMENT OF LABOUR,LABOUR BHAVAN ITI COLLEGE COMPOUND ROAD BENGALURU – 560029. 3. THE KARNATAKA CINE AND CULTURAL ACTIVISTS WELFARE BOARD REP. BY ITS SECRETARY 3RD FLOOR, KALYANA SURAKSHA BHAVAN DAIRY CIRCLE, BANNERGHATTA ROAD BENGALURU-560029. 4. THE LABOUR OFFICER, SUB-DIVISION-1 KARNATAKA INSTITUTE OF LABOUR STUDIES BUILDING 1ST FLOOR, ROOM NOS. 14 AND 15 BENGALURU-560073. 5. THE LABOUR OFFICER, SUB-DIVISION-3 ROOM NOS. 18 AND 19, GROUND FLOOR KARMIKA BHAVANA, BANNERGHATTA ROAD BENGALURU-560029. 6. THE UNDER SECRETARY-3 (DESK OFFICER-3) DEPARTMENT OF LABOUR SECRETARIAT, KARNATAKA VIKAS SOUDHA - 3 - HC-KAR CNR: KAHC010627012026 NC: 2026:KHC:49447 WP No. 28571 of 2026 DR. B.R. AMBEDKAR VEEDHI BENGALURU-560001 …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 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 - 4 - HC-KAR CNR: KAHC010627012026 NC: 2026:KHC:49447 WP No. 28571 of 2026 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: - 5 - HC-KAR CNR: KAHC010627012026 NC: 2026:KHC:49447 WP No. 28571 of 2026 (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 CM LIST NO.: 1 SL NO.: 76