- 1 - HC-KAR CNR: KAHC010646022026 NC: 2026:KHC:51362 WP No. 29636 of 2026 IN THE HIGH COURT OF KARNATAKA AT BENGALURU DATED THIS THE 19TH DAY OF SEPTEMBER, 2026 BEFORE THE HON'BLE MR. JUSTICE H.T. NARENDRA PRASAD WRIT PETITION NO. 29636 OF 2026 (L-RES) BETWEEN: M/S KEYSTONE ENTERTAINMENT LLP A REGISTERED LIMITED LIABILITY PARTNERSHIP NO. 22/B 3RD FLOOR, B M HABITAT MALL GOKULAM MAINROAD, JAYALAKSHMIPURAM MYSORE-570012 REP. BY PARTNER MRS. VAISHALI HANUMANTH . …PETITIONER (BY SRI. BHARGAVA D BHAT., ADVOCATE) AND: 1. THE STATE OF KARNATAKA THROUGH THE HOME DEPARTMENT VIDHANA SOUDHA, BENGALURU KARNATAKA-560 001. REP. BY ITS SECRETARY LABOUR DEPARTMENT. 2. LABOUR COMMISSIONER KARMIKA BHAVAN DAIRY CIRCLE BANNERGHATTA ROAD BENGALURU-560 029. 3. LABOUR OFFICER MYSORE SUB DIVISION NEW KANTHARAJ URS ROAD Digitally Signed by NARENDRA PRASAD HAREKOPPA THIMMANNA GOWDA - 2 - HC-KAR CNR: KAHC010646022026 NC: 2026:KHC:51362 WP No. 29636 of 2026 KUVEMPU NAGARA MYSURU-570023 …RESPONDENTS (BY SMT. PRATHIBHA R.K., AGA. FOR RESPONDENTS) THIS WP IS FILED UNDER ARTICLE 226 OF THE CONSTITUTION OF INDIA PRAYING TO QUASH THE NOTICE DATED 31.08.2026 ISSUED BY THE RESPONDENTS DIRECTING THE PETITIONER TO COLLECT AND REMIT 2% CESS ON CINEMA ADMISSIONS WITH EFFECT FROM 01.09.2026 BEARING NO: ¸ÀA. PÁ CªÉÄÊ/PÀ.¹.¸Á.PÁ.PÁ./w.¥À/2026-27(ANNEXURE –A) AND ETC. THIS PETITION, COMING ON FOR PRELIMINARY HEARING, THIS DAY, ORDER WAS MADE THEREIN AS UNDER: CORAM: HON'BLE MR. JUSTICE H.T. NARENDRA PRASAD ORAL ORDER 1. Learned AGA accepts notice for respondents. 2. This writ petition is filed under Article 226 of the Constitution of India, challenging the notice dated 31.08.2026 issued by the respondents, directing the petitioner to collect and remit 2% cess on cinema admissions with effect from 01.09.2026, vide Annexure-A, and to declare that the provisions of the Karnataka Cine and Cultural Activists (Welfare) Act, 2024 (‘Act, 2024’ for short), as unconstitutional and liable to be struck down. Digitally Signed by NARENDRA PRASAD HAREKOPPA THIMMANNA GOWDA - 3 - HC-KAR CNR: KAHC010646022026 NC: 2026:KHC:51362 WP No. 29636 of 2026 3. Learned counsel appearing for the petitioner submits that the impugned order at Annexure-A has been issued under the Act, 2024, and the said Act had not yet come into force on the date when the impugned notice at Annexure-A was issued. Therefore, the impugned order is passed without jurisdiction. 4. The learned Government Advocate, on instructions, submits that, as on that day i.e. on 31.08.2026, the said Act was not in force and no notification had been issued notifying the date of commencement of the Act in the Official Gazette. 5. In view of the above, the impugned order at Annexure-A is issued without jurisdiction and is liable to be quashed. Hence, the following order is passed: ORDER a) The writ petition is allowed. b) The impugned order dated 31.08.2026 issued by respondents vide Annexure-A is hereby quashed. Digitally Signed by NARENDRA PRASAD HAREKOPPA THIMMANNA GOWDA - 4 - HC-KAR CNR: KAHC010646022026 NC: 2026:KHC:51362 WP No. 29636 of 2026 c) Insofar as the challenge to the validity of the said Act is concerned, in view of no notification having been issued as on the date when the impugned order at Annexure-A was passed, the question does not arise for consideration at this stage. d) All the contentions of the parties are kept open. (H.T. NARENDRA PRASAD) JUDGE HA LIST NO.: 1 SL NO.: 20 Digitally Signed by NARENDRA PRASAD HAREKOPPA THIMMANNA GOWDA