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Madras High CourtWP/14550/2016disposed of

M/S. God Pictures v. State Of Tamil Nadu

2016-04-20Honourable Mr Justice M.Duraiswamy3 pages

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 20.04.2016

CORAM

THE HON'BLE Mr. JUSTICE M.DURAISWAMY W.P.No.14550 of 2016 M/s.God Pictures rep by its Proprietor X.Prabu Solomon No.57, Radha Nagar, Second Street, Valasaravakkam, Chennai - 600 087.

... Petitioner Vs.

1.State of Tamil Nadu rep by its Principal Secretary to the Government, Commercial Taxes and Registration Department, Secretariat, Fort St.George, Chennai - 600 009.

2.The Principal Secretary/ Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.

... Respondents Petition filed under Article 226 of The Constitution of India praying to issue a writ of mandamus to direct the respondents to process the application dated 13.04.2016 of the petitioner by forming Committee for viewing the film U:gha; "

without waiting for completion of Elections and to pass order based on the recommendation of the Committee granting exemption before due date of scheduled release which has been planned to be on 22.04.2016.

For Petitioner : Mr.S.Sivakumar For Respondents: Mr.V.Haribabu, Additional Government Pleader (Tax)

O R D E R

The petitioner M/s.God Pictures has filed the above Writ Petition to issue a writ of mandamus to direct the respondents to process the application dated 13.04.2016 of the petitioner by forming Committee for viewing the film U:gha; " without waiting for completion of Elections and to pass order based on the

recommendation of the Committee granting exemption before due date of scheduled release which has been planned to be on 22.04.2016.

2.It is the case of the petitioner that they have applied for the grant of exemption of entertainment tax before the respondents on 13.04.2016 for the Tamil movie U:gha; " , however, the respondents declined to process the application stating that the same can be processed only after the completion of the Assembly Election. The learned counsel for the petitioner submitted that since the Film is scheduled to be released on 22.04.2016, the respondents may be directed to process the application and pass orders before the date of release.

3.Mr.V.Haribabu, learned Additional Government Pleader (Tax) taking notice for the respondents submitted that by order dated 18.03.2016, the Election Commission of India, New Delhi had communicated the decision to the Chief Electoral Office, Tamil Nadu that the exemption of entertainment tax to Tamil Films by the Commercial Taxes and Registration Department shall be deferred till the completion of the Election. The learned Additional Government Pleader further submitted that the Hon'ble Supreme Court, in an identical matter, in Civil Appeal Nos.5893 to 5895 of 2015 dated 03.08.2015, had given directions for processing of the application for the grant of entertainment tax, which reads as follows:

"(a) Any applicant, who is eligible to apply for grant of exemption from payment of entertainment tax, shall be called for screening of the film by the Committee within two weeks from the date of submission of the application.

(b) Such an intimation by the Committee shall be sent to the producer of the film within three days from the date of submission of the application.

(c) The producer shall make arrangements for screening of the film within a week from the date of submission of the application.

(d) The Committee shall send its recommendation to the State Government within a period of one week and the State Government shall take an appropriate decision within two weeks therefrom.

(e) The film shall be considered in accordance with date of application. To clarify, the chronology of the receipt of application shall be given the priority.

The appeals are, accordingly, disposed of. There shall be no order as to costs."

4.The learned counsel for the petitioner submitted that if the petitioner's application is deferred till the completion of the Election, the petitioner would be put to irreparable loss and prejudice.

5.In these circumstances, I am of the view that the petitioner's application dated 13.04.2016 for the grant of exemption of entertainment tax for the Tamil movie U:gha; " may be processed by the respondents, however, appropriate orders can be passed after getting concurrence of the Election Commission of India, following the directions given by the Hon'ble Supreme Court in Civil Appeal Nos.5893 to 5895 of 2015 dated 03.08.2015. Accordingly, I direct the respondents to process the petitioner's application dated 13.04.2016 following the directions of the Hon'ble Supreme Court in Civil Appeal Nos.5893 to 5895 of 2015 dated 03.08.2015 and pass orders in the matter, after getting concurrence of the Election Commission of India. 6.With these observations, the Writ Petition is disposed of. No costs.

Sd/- Assistant Registrar(CS IV) //True Copy// Sub Assistant Registrar To 1.The Principal Secretary to the Government, State of Tamil Nadu, Commercial Taxes and Registration Department, Secretariat, Fort St.George, Chennai - 600 009. 2.The Principal Secretary/ Commissioner of Commercial Taxes, Ezhilagam, Chepauk, Chennai - 600 005.

+1cc to M/S.S.Sivakumar, Advocate Sr.24314 + 1 cc to The Spl.Govt.Pleader (Taxes), Hct, Mds-104. Sr 24442 (27/4/16) ak(CO) srg(20/04/2016) W.P.No.14550 of 2016