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TMI Blog2016 (11) TMI 673X X X X Extracts X X X X X X X X Extracts X X X X ..... itioner : Mr.L.Chandrakumar for M/s.S.Subburaj For the Respondents : Mrs.S.Kanmani Annamalai. ORDER Heard Mr.L.Chandrakumar, learned counsel, representing for M/s.S.Subburaj, learned counsel for the petitioner and Mrs.S.Kanmani Annamalai, learned Additional Government Pleader, accepting notice for respondents. With the consent of the learned counsel on either side, the Writ Petition itsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion Commission of India. 4. The petitioner moved the Vacation Court, and the Writ Petition was admitted on 12.05.2016, and interim order of stay was granted on the said date. Pursuant to the interim order, the feature film was released. During the pendency of the Writ Petition, the first respondent conceded to the request made by the petitioner, and vide G.O.(D).No.266/Commercial Taxes and Regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... question, as to whether the petitioner has right to claim exemption or not, has become academic in the instant case, since the respondents, themselves, have considered the request positively, and granted exemption. 6. Therefore, the only issue, which would fall for consideration in this Writ Petition is, as to whether the grant of exemption should be from the date of issuing of the Government Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... granted, as a result of which, the Film was released on 13.05.2016. Therefore, 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 dista ..... X X X X Extracts X X X X X X X X Extracts X X X X
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