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M/s V. Creations Versus The Principal Secretary To Government Commercial Tax And Registration Department

2016 (5) TMI 172 - MADRAS HIGH COURT

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 .....

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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 E .....

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der (T) ORDER The petitioner has filed the above writ petition to issue a Writ of Mandamus, directing the respondents to process their application dated 06.04.2016 for exemption of Entertainment Tax for the movie "bjwp" (Theri) by forming a .....

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Atlee, and the film is due for release on 14.04.2016. The Censor Board issued "U" Certificate to the movie on 05.04.2016. Enclosing the Censor Board Certificate, the petitioner submitted their application for exemption of Entertainment Tax .....

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ing, without processing it until the Tamil Nadu State Legislative Assembly elections are over. 3. Mr.R.Muthukumarasamy, learned Senior Counsel appearing for the petitioner, submitted that if the application of the petitioner is not processed and exem .....

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submitted that the 2nd respondent may be directed to process the application of the petitioner before the date of release of the movie, however, the exemption can be granted only after the completion of the Tamil Nadu State Legislative Assembly elect .....

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ment Tax. Accordingly, the Election Commission of India also gave approval to grant exemption of Entertainment Tax for the said Tamil movie, which is the subject matter in W.P.No.8797 of 2015. Recording the same, the said writ petition was disposed o .....

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