R. Mahadevan, J.

The Circular No.14/2014 Acts Cell IV/13086/2014, dated 6.5.2014 issued by the 4th Respondent, in respect of collection of entertainment tax under Section 4 of the Tamil Nadu Entertainment Tax Act, 1939, has been challenged in this Writ Petition.

2. The brief facts of the case are that based on the impugned circular, the benefit of exemption from the entertainment tax is not being passed on to the viewers and the Theatre owners collect huge sums and appropriate themselves. The Petitioner had gone to the 5th Respondent Theatre to view the movie 'Kayal', to which an exemption from entertainment tax has been granted by the Government. Despite the exemption, Rs. 120/- per ticket was collected by the 5th Respondent. On enquiry, the Petitioner was informed that the 5th respondent is only following the instructions in the impugned circular. Aggrieved and agitating that the exemptions are granted to promote the viewers and the benefit must be passed on to the viewers, this Writ Petition has been filed, challenging the above said circular of the 4th Respondent.

3. In reply, the respondents have independently filed their courter affidavit and sought for dismissal of this