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2008 (9) TMI 913 - HC - VAT and Sales TaxTax on payments for admission to entertainments - constitutional validity of the provisions of sections 3(1)(b), 3A, 3C and section 4 of the Act questioned as discriminatory in the matter of levy of tax between a class of films produced in Kannada, Kodava, Konkani, Tulu or Banjara languages on the one hand and films produced in the rest of the languages on the other hand Held that:- The provisions of section 4, which constitute a proviso in the nature of levy of a lower rate of tax in the case of Kannada, Kodava, Konkani, Tulu or Banjara films, i.e., the following portion of section 4 of the Act is declared as unconstitutional - "Provided that in the case of a cinematograph show of Kannada, Kodava, Konkani or Tulu film, in addition to tax leviable under sections 3 and 3A, the tax payable under this sub-section shall be at the following rates, namely - Exceeds fifteen rupees but does not exceed twenty rupees - Thirty-eight rupees OR Exceeds twenty rupees - Forty-eight rupees And Provided also that in respect of cinema theatres paying tax in the manner specified in section 4A, the tax payable under this sub-section in respect of cinematograph show of a Kannada, Kodava, Konkani or Tulu film shall be at the following rates, namely —Total payment for admission of a person to the highest class of seat or accommodation Does not exceed eight rupees - Rate of tax per show will be Thirteen rupees if Exceeds eight rupees but does not exceed fifteen rupees - Twenty-five rupees if Exceeds fifteen rupees - Thirty-eight rupees The petitioners cannot even complain of act of discrimination in the present situation, particularly in respect of section 3C of the Act, providing for an exemption or concession, as the exemption provision in no way affects the petitioners who are all exhibitors of movies and who are free to choose to exhibit movies of the language of their choice. Exhibiting a movie in a language which enjoys a tax concession or tax exemption can, if at all, be to the advantage and benefit of the exhibitors and it can in no way said to be disadvantageous or even to bring about an act of discrimination against the petitioners in any manner. It is for this reason, no fault with the provisions of section 3C providing for special provisions in the nature of concession or exemption in the matter of exhibition of cinematograph shows of films in Kannada, Kodava, Konkani, Tulu or Banjara languages. The challenge to the provisions of section 3C on the ground of unconstitutionality therefore fails and the argument is rejected.
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