9911796707
TMI Blog2016 (11) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... 6, or from the date of release of the feature film? - Held that: - if the Government Order dated 21.07.2016 is not given effect to from the date of release of the film i.e.13.05.2016, it would result in anomalous position, since the entertainment tax could not have been collected from the viewers either by the petitioner or the Cinema Theater owners, and therefore, at this distance point of time, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Pleader, accepting notice for respondents. With the consent of the learned counsel on either side, the Writ Petition itself is taken up for final disposal. 2. The petitioner, in this Writ Petition, seeks for issuance of a writ of certiorarfied mandamus to quash the order passed by the second respondent, dated 30.03.2016, and the consequential order of the first respondent, dated 04.05.2016, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etition, the first respondent conceded to the request made by the petitioner, and vide G.O.(D).No.266/Commercial Taxes and Registration(C1) Department, dated 21.07.2016, granted exemption from payment on entertainment tax. However, the petitioner is only aggrieved by that portion of the order, where, the relief has been granted only from the date of issuing the Government Order, and not from an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration in this Writ Petition is, as to whether the grant of exemption should be from the date of issuing of the Government Order, i.e., from 21.07.2016, or from the date of release of the feature film. 7. It is seen that, when the petitioner sought for exemption, the respondents did not grant the same, but, sent a communication, dated 04.05.2016, stating that since the model code of conduct wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been collected from the viewers either by the petitioner or the Cinema Theater owners, and therefore, at this distance point of time, the question of denying the grant of exemption from payment of entertainment tax from the date of release of the movie cannot be countenanced and is required to be considered. 8. In the result, the Writ Petition and W.M.P.No.26193 of 2016 stand disposed of, b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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