GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2016 (6) TMI 390 - MADRAS HIGH COURT

2016 (6) TMI 390 - MADRAS HIGH COURT - TMI - Grant of exemption of Entertainment Tax for Tamil movie - application not processed in time - film is due for release - Held that:- the petitioner's application for the grant of exemption of Entertainment Tax has not yet been processed by the respondents. If it is not processed at the earliest point of time, the petitioner would be put to hardship and prejudice. Therefore, the respondents are directed to process the petitioner's application for the gr .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

t. Pleader (Taxes) ORDER The petitioner has filed the above writ petition to issue a Writ of Mandamus, to direct the respondent to process the application dated 20.04.2016 for exemption of Entertainment Tax made by the them for the Tamil movie Manithan (kdpjd;) by forming a Committee to view the film and pass an order based on the recommendations of the said Committee, within a reasonable time. 2. It is the case of the petitioner that they applied for the grant of exemption of Entertainment Tax .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Additional Government Pleader (Taxes) takes notice for the respondents and submitted that the Election Commission of India vide their Circular dated 18.03.2015 had deferred the grant of exemption of Entertainment Tax to Tamil films till the completion of assembly elections. 5. The Hon'ble Supreme Court of India, in similar circumstances, in Civil Appeal Nos. 5893 to 5895 of 2015 had disposed of the appeals with the following directions: - (a) Any applicant, who is eligible to apply for gran .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version