The petitioner has filed the above writ petition to issue a Writ of Certiorari to call for the records in passing of the impugned order by the third respondent in his proceedings in No.1515/OM/ Revenue/Ent-Tax/2014-15, dated 01.02.2016 and to quash the same

2. It is the case of the petitioner that they have exhibited films with Tamil title in their theatre and therefore, they are entitled to tax exemption under the Entertainment Tax Act.

3. It is not in dispute that the petitioner collected the Entertainment Tax from the viewers of 25 movies listed in the impugned order dated 01.02.2016.

4. Mr. M. Govindarajan, learned Government Pleader, Puducherry appearing for the respondents submitted that the petitioner, being the theatre owner, has no locus standi to file the present writ petition challenging the denial of exemption under the Entertainment Tax Act.

5. Now, it is brought to the notice of this court that a Viewing Committee, appointed by the Government of Puducherry, had viewed the movies and came to the conclusion that the 25 movies mentioned in the impugned order do not bear the Tamil title hence, those movies are not entitled for exemption of Entertainment Tax.

6. Mr. D. R