2015 (8) TMI 1288 - SC - Indian Laws

Grant of exemption from Entertainment Tax for Tamil movie - Held that - 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. 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. The producer shall make arrangements for screening of the film within a week from the date of submission of the application. 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. 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. - Appeals disposed of

Summary

Issues: Grant of exemption from entertainment tax; Timely decision-making by State Government on exemption applications.

The Supreme Court heard an appeal against a High Court order regarding the grant of exemption from entertainment tax. The Court noted the importance of timely decision-making by the State Government on such matters. The petitioner had requested a fixed timeline of seven to ten days for the State Government to decide on exemption recommendations. The State was granted four weeks to obtain instructions, and the matter was listed for a hearing in May 2015. Subsequently, the State of Tamil Nadu was directed to file an affidavit, which was done. After hearing both parties, the Court issued directions for the efficient processing of exemption applications. These directions included timelines for screening of films, submission of recommendations, and decision-making by the State Government. The Court emphasized prioritizing applications based on the date of submission. The appeals were disposed of with no order as to costs, ensuring a streamlined process for granting exemptions from entertainment tax.