2016 (5) TMI 172 - HC - VAT and Sales Tax

Seeking direction for exemption of Entertainment Tax for the movie bjwp (Theri) - Appellant submitted that if the application of the petitioner is not processed and exemption is granted to the Tamil movie bjwp (Theri), the petitioner would be put to irrepairable loss and prejudice - Held that - the respondents are directed to process the petitioner s application for the movie bjwp (Theri) for exemption of Entertainment Tax and pass orders, on merits and in accordance with law, on or before 13.04.2016. In the event of the respondents being satisfied that the movie bjwp (Theri) is entitled for exemption of Entertainment Tax, it is open to the respondents to get approval from the Election Commission of India for granting exemption of Entertainment Tax. - Petition disposed of

Summary

Issues:
1. Petition for Writ of Mandamus to process application for Entertainment Tax exemption for a movie.
2. Delay in processing the application due to pending state elections.
3. Comparison with a previous case where exemption was granted after obtaining approval from the Election Commission of India.

Analysis:
The petitioner filed a writ petition seeking a Writ of Mandamus to direct the respondents to process their application for exemption of Entertainment Tax for the movie "bjwp" (Theri) and form a Committee to view the film. The petitioner submitted the application along with the Censor Board's "U" Certificate on 06.04.2016. It was alleged that the application was kept pending by the 2nd respondent until the conclusion of the Tamil Nadu State Legislative Assembly elections. The petitioner's counsel argued that the delay in processing the application would cause irreparable loss. The Additional Government Pleader agreed to process the application before the movie's release but stated that the exemption could only be granted after the elections.

In a similar case involving the movie "Pugal," the respondents had obtained permission from the Election Commission of India for granting Entertainment Tax exemption. The Election Commission had approved the exemption for "Pugal," leading to the disposal of the related writ petition. Considering the limited prayer in the present writ petition and without delving into the case's merits, the court directed the respondents to process the petitioner's application for "bjwp" (Theri) and issue orders by 13.04.2016 if satisfied with the eligibility for exemption. The respondents were allowed to seek approval from the Election Commission of India for the exemption if deemed appropriate.

In conclusion, the court disposed of the writ petition without imposing any costs, instructing the respondents to process the application for Entertainment Tax exemption for the movie "bjwp" (Theri) promptly and in accordance with the law.