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S. M. SUBRAMANIAM
G. Sundararajan – Appellant
Versus
Secretary Department of Local Administration Union Territory of Puducherry, Puducherry – Respondent
JUDGMENT
(Prayer: Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus, calling for the records comprised in proceedings of the respondent 2 bearing No.303/Pu.Na./Va.pi.1/A4/2015 dated 11.02.2015 and quash the same insofar as it pertains to the Tamil Film “I” and consequently directing the respondents 1 to 3 herein to grant exemption from payment of Entertainment Tax for the Tamil film “I” starring Vikram, Amy Jackson, Music by A.R.Rahman, Directed by Mr.Shankar towards the exhibition of the same within the Union Territory of Puducherry.)
The order of rejection rejecting the claim of the writ petitioner for grant of tax exemption for their movie, namely, “I”, is under challenge in the present writ petition.
2. The petitioner is the proprietor of Sri Vijalakshmi Films, carrying out business in the Districts of Cuddalore, Vullipuram and in the Union Territory of Puducherry. The petitioner produced the movie called “I” and submitted application for grant of exemption for payment of entertainment tax. The application was filed on the ground that the movie is named in Tamil language and therefore, entitled to seek entertainment tax exe
The court upheld the discretionary power of the authorities to grant exemption from payment of entertainment tax based on compliance with the conditions stipulated in the policy, and emphasized that ....
The failure to pass on the benefit of tax exemption to the intended beneficiaries can be a valid ground for legal challenge.
Local authorities must comply with government exemption orders under the Kerala Local Authorities Entertainments Tax Act, and cannot impose additional conditions for tax refunds.
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