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Judgment
Honourable Mr. Justice R. Sudhakar
This Writ Petition is filed praying to issue a Writ of Certiorarified Mandamus, calling for the records relating to respondent''s order made in letter
No. Sattakuzhu-4/31258/2012 dated 9.10.2012 to quash the same and consequently direct the respondent to grant tax exemption for re-release
the film of ""Vasantha Maaligai"" forthwith thereto. Heard Mr. L. Chandrakumar, learned counsel for the petitioner and Mr. Aditya Reddy, learned
Government Advocate (Tax) for the respondent.
Petitioner seeks exemption of entertainment tax for re-release of the Tamil Movie, ""Vasantha Maaligai"". The request for grant of exemption from
entertainment tax has been declined and returned referring to G.O.Ms. No. 002 Commercial Tax and Registration(C1) Department dated
3.1.2012, stating that Form ""A"" does not contain the proper enclosure as provided in the said G.O. The letter returning the request is under
challenge.
On going through the G.O.Ms. No. 002 dated 3.1.2012, the two reasons given in the impugned proceedings, that is non furnishing of lyrics and
non furnishing of Dialogues does not appear to be a condition precedent for grant of tax exemption.
In any event, according to the petitioner, the admitted fact is that the movie is a Tamil Movie. The respondent should only consider the various
clauses contained in the G.O.Ms. No. 002 dated 3.1.2012, whereas the reasons given in the impugned proceedings are alien to the conditions of
the G.O.Ms. No. 002 dated 3.1.2012. On this premise learned counsel for the petitioner seeks a direction to reconsider the request of the
petitioner for grant of exemption.
The Government Advocate appearing for the respondent states that the authority will consider the request of the petitioner in terms of the
G.O.Ms. No. 002 dated 3.1.2012 on the above stated plea. The authority will also consider the examination of the movie by the appropriate
committee if it is required as per the Government Order and then consider the petitioner''s claim on merits.
In such circumstances, the respondent authority is directed to place the matter before the appropriate committee as applicable for viewing and
to consider the claim in terms of the G.O.Ms. No. 002 dated 3.1.2012 and pass appropriate orders on merits expeditiously, preferably, within a
period of two weeks from the date of receipt of a copy of this order. The Writ Petition is ordered as above. No costs. Consequently, connected
miscellaneous petition is closed.