S.Varadarajan, S/O.Sadayan, v. Additional Chief Secretary,

IN THE HIGH COURT OF JUDICATURE AT MADRAS

DATED: 06.11.2023

CORAM

THE HON'BLE MR.SANJAY V.GANGAPURWALA, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE D.BHARATHA CHAKRAVARTHY S.Varadarajan : Petitioner Vs 1.The Additional Chief Secretary Commercial Taxes and Registration Department Secretariat, Fort St. George, Chennai-09 2.The Commissioner Commercial Tax Department Ezhilagam Chepauk Chennai 3.Gnanavel Raj : Respondents Prayer: Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari calling for the records of the first respondent in G.O.(T) No.22 dated 20.01.2017 granting exemption from the payment of Entertainments Tax to the film "C III" produced by the 3rd respondent and quash the same.

For the Petitioner :

No appearance For Respondents 1, 2 :

Mr.Harsha Raj, Additional Government Pleader For Respondent No.3 :

Mr.C.Ram Kumar

ORDER

(Made by the Hon'ble Chief Justice) None appears for the petitioner.

2. Mr.Harsha Raj, learned Additional Government Pleader, appearing for respondents 1 and 2 submits that the Government Order G.O.(T) No.22 dated 20.01.2017 has worked itself out. The subject film was shown in the year 2017. Further, the Tamil Nadu Entertainment Tax Act, 1939 is replaced with the Tamil Nadu Goods and Services Tax Act.

3. In light of that, the writ petition stands disposed of. There will be no order as to costs. Consequently, WMP No.3111 of 2017 is closed. (S.V.G., CJ.) (D.B.C., J.) 06.11.2023 Index : Yes/No : Yes/No tar

To 1.The Additional Chief Secretary Commercial Taxes and Registration Department Secretariat, Fort St. George, Chennai-09 2.The Commissioner Commercial Tax Department Ezhilagam Chepauk Chennai

THE HON'BLE CHIEF JUSTICE AND D.BHARATHA CHAKRAVARTHY, J.

(tar) 06.11.2023