1. The present information has been filed by M/s Red Giant Movies (the 'Informant') under section 19(1) (a) of the Competition Act, 2002 (the 'Act') against the Secretary, Commercial Taxes & Registration Department, Government of Tamil Nadu (the 'Opposite Party No. 1') and the Commissioner, Commercial Taxes Department, Government of Tamil Nadu (the 'Opposite Party No. 2') alleging inter alia contravention of the provisions of section 4 of the Act.

2. Facts, as gathered from the information, may be briefly noted:

2.1 The Informant is a partnership firm and is engaged in full length movie production, distribution and other allied activities in the cinema industry in South India.

2.2 The Informant submits that since one of its partners is son of a former Deputy Chief Minister of Tamil Nadu, with the change of regime in the State of Tamil Nadu, it has been sidelined by the present Government and more particularly, it has been repeatedly discriminated in grant of Entertainment Tax exemption for movies produced by it. It has been submitted that vide Tamil Nadu government order G.O. (Standing) No. 72 dated 22.07.2006 all movies having Tamil names were exempted from payment of Entertainment T