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TMI Blog2021 (7) TMI 394X X X X Extracts X X X X X X X X Extracts X X X X ..... tructures. It is the women and men of integrity, who injects heart and soul to these institutions for the welfare and benefit of the common people - the institutional integrity includes the engagement of authorities possessing the virtue of integrity and honesty. Once the individual's character is lost, the institutional values are lost, the credibility is lost and therefore, the governmental approach in these aspects must be cautious and in consonance with the constitutional perspectives. The mechanism of control must be far more transparent than that of the system prevailing now. Unless effective steps are taken, the constitutional mandate of effective public administration cannot be provided to the citizen of this great Nation. Thus, this Court has no contrary opinion regarding judicial restraint to be exercised in administrative policies. However, the Courts are bound to express its anguish regarding the happenings in the public Administrations. That exactly is the reason why there is a clash between judicial restraint and judicial activism. Undoubtedly, the Court cannot run the Government. However, the High Court has got a constitutional duty to protect the constitution ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to 3 of 2014 - - - Dated:- 5-7-2021 - Honourable Mr.Justice S.M.Subramaniam For the Petitioner : Mr.R.Raman Laal [in all W.Ps] For the Respondents : Mr.V.Veluchamy For the R1 R2 : Government Advocate [in all W.Ps] COMMON ORDER The Writ Petition in W.P.No.11244 of 2012 is filed, to call for the records pertains to G.O.(d).No.159 dated 16.04.2012 passed by the 2nd respondent and quash the same. 1.1. The Writ Petition in W.P.No.11245 of 2012 is filed, challenging the Government Order passed in G.O.Ms.No.89, Commercial Tax and Registration Department dated 21.07.2011 and the consequential guidelines issued by the second respondent in proceedings dated 09.01.2012. 1.2 The Writ Petition in W.P.No.30185 of 2012 is filed to quash the Government order passed in G.O.Ms.No.474 dated 30.10.2012. 1.3 The Writ Petition in W.P.No.28505 of 2013 is filed, to quash the impugned order in G.O.Ms.No.557 dated 10.10.2013 passed by the second respondent and further, direct the respondents 1 and 2 to grant exemption to the Petitioner's Movie under the Tamil Nadu Entertainment Tax Act. 1.4 The Writ Petition in W.P.No.6985 of 2014 is filed, cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is required to nominate a committee, which is to view the movie and recommend, if the same is eligible for exemption under the Tamil Nadu Entertainments Tax Act or not. The petitioner was forced to file a writ petition in W.P.No.3203 of 2014. 5. The learned counsel for the petitioner reiterated that whenever the petitioner approaches the respondents, seeking exemption regarding their movies, there is an apparent discrimination and thus, the very constitution of the Committee is not in accordance with the purpose and object for grant of exemption from payment of Entertainment Tax. 6. The learned counsel for the petitioner made a submission that the first and second respondents are constantly discriminating the petitioner, because the movies are produced and distributed and sometimes starred in by Mr.Udhayanidhi Stalin, the Partner of the Petitioner company, who is the son of Mr.M.K.Stalin, the DMK Party Treasurer and Former Deputy Chief Minister of Government of Tamil Nadu, presently, the Hon'ble Chief Minster of Tamil Nadu. For all the movies produced and distributed by the petitioner, Entertainment Tax Exemption was denied on non existent grounds. Thus, the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovie 'Oru Kal Oru Kannadi' is concerned, the exemption was rejected without assigning any valid reason. 10. The learned counsel for the petitioner reiterated that certain movies, where the title contains words in 'English' language, had been granted exemption and therefore, there is an element of Favouritism and Nepotism by the respondents 1 and 2 in the matter of grant of exemption from payment of Entertainment Tax. At the outset, it is contended that Committee has not been constituted properly and the Members of the Committee are not impartial and had not acted in consonance with the very purpose and object of grant of exemption from payment of Entertainment Tax. In one writ petition, the petitioner has impleaded all the Committee Members as respondents. The allegations are raised that the guidelines issued by the Government for grant of Exemption had not been followed. The Committee has taken unilateral decisions and further, exemptions are granted in a whimsical manner without considering the guidelines issued by the Government. Thus, the entire exercise of the Committee for grant of exemption is perverse and tainted with malafides. Under those circu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the absence of specific allegations, it may not be possible for this Court to interfere with the recommendations as well as the Government Order passed pursuant to the recommendations to undo the exercise done by the Committee. But the manner in which the entire exercise is done by the Committee as well as the Government seems to be not in consonance with the established principles. The recommendations made as well as the credibility of the members are certainly disturbing the mind of this Court as the petitioner has produced number of documents to establish that the Committee members are appointed at the whims and fancies of the Government and to suit their convenience. It is contended that all such appointments were on Political basis and therefore, common man cannot expect any impartiality from such Committee constituted, in order to accommodate the men and women belong to the ruling party or having close affinity with the party leaders. 15. The petitioners have raised an allegation that in some of their movies, Mr.Udhayanidhi Stalin, Son of Mr.M.K.Stalin, is an Actor and this is also one of the reason for rejecting the application filed by the petitioners, seeking e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d men of integrity and honesty alone is the solution for the purpose of upholding the institutional values, recognition and majesty. 20. This Court is of the humble opinion that the Governmental institutions have no heart and life of its own. It remains as a building with infrastructures. It is the women and men of integrity, who injects heart and soul to these institutions for the welfare and benefit of the common people. Thus, the institutional integrity includes the engagement of authorities possessing the virtue of integrity and honesty. Once the individual's character is lost, the institutional values are lost, the credibility is lost and therefore, the governmental approach in these aspects must be cautious and in consonance with the constitutional perspectives. 21. The Government of the day is appointing number of Expert Committees, public appointments, etc., However, the sanctity in selection is to be protected and in the event of any violation, illegality or unconstitutionality is identified, the Government of the day must act with iron hand and no such person whatsoever high he may be, cannot be shown any leniency or misplaced sympathy in order to achie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tees, Governmental organizations and institutions etc., (2) Integrity and honesty must be the criteria, which is to be assessed at the first instance and the merits are to be considered. When the merits are being equal priority, should be given to the integrity and honesty. (3) All such selections and appointments are to be made in a transparent manner and by providing equal opportunity to all the eligible women and men, who all are eligible for such appointments. All such selection and appointments are to be made beyond the Political affinities, aspirations and ideologies, keeping in mind that it is public appointments. (4) If each Political party appointing their own men in such Expert Committees, if allowed to be continued, then there is no scope for revival of social justice, equality in opportunities, merit and integrity. 24. In view of the facts and circumstances as well as the principles disclosed in the aforementioned paragraphs, the Government is expected to revisit the entire process and appointment the Committees, grant of exemptions for movies and formulate a policy decision, which can work free from Favouritism, Nepotism and corrupt activities, enab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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