HIGH COURT FOR THE STATE OF TELANGANA ********

WRIT PETITION NOs.13373 AND 14840 OF 2007 W.P.No.13373 of 2007:

Between :

Bellamkonda Suresh, s/o. B.S.Chowdary, Film Nagar, Jubilee Hills, Hyderabad.

…. Petitioner and Govt. of A.P., rep.by its Principal Secretary Revenue (Commercial Taxes), Secretariat, Hyderabad and another.

…. Respondents DATE OF JUDGMENT PRONOUNCED : 24.09.2025 HON’BNLE SRI JUSTICE P.SAM KOSHY AND HON’BLE SRI JUSTICE SUDDALA CHALAPATHI RAO

1. Whether Reporters of Local Newspapers : Yes may be allowed to see the Judgments ?

2. Whether the copies of judgment may be : Yes marked to Law Reporters/Journals

3. Whether Their Lordship wish to : Yes see the fair copy of the Judgment ?

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SUDDALA CHALAPATHI RAO, J * HON’BNLE SRI JUSTICE P.SAM KOSHY AND HON’BLE SRI JUSTICE SUDDALA CHALAPATHI RAO + WRIT PETITION NOs.13373 AND 14840 OF 2007 % 24.09.2025 Between:

# Bellamkonda Suresh, s/o. B.S.Chowdary, Film Nagar, Jubilee Hills, Hyderabad.

…. Petitioner and $ Govt. of A.P., rep.by its Principal Secretary Revenue (Commercial Taxes), Secretariat, Hyderabad and another.

…. Respondents !Counsel for the petitioners : Mr. K.Durga Prasad Counsel for the Respondents: Mr. T.Chaitanya Kiran, learned Assistant Govt.Pleader for State Tax

>Head Note:

? Cases referred: (1989) 2 SCC 145

2011 (2) SCALE 59 HON’BLE SRI JUSTICE P.SAM KOSHY AND HON’BLE SRI JUSTICE SUDDALA CHALAPATHI RAO WRIT PETITION NOs.13373 AND 14840 OF 2007 COMMON ORDER: (per Hon’ble Sri Justice Suddala Chalapathi Rao)

The Writ Petition No.13373 of 2007 is filed challenging G.O.Ms.No.1481 Revenue (C.T.IV), dated 01.08.2005, in fixing a lower of rate of entertainment tax for high and low budget Telugu films produced in the State of Andhra Pradesh, to that of films produced outside the State of Andhra Pradesh for the same areas and same facilities as discriminatory and contrary to law laid down by the Hon’ble Apex Court in case of Aashirwad Films v. Union of India (UOI) and others (Civil Appeal No.709 of 2004, dated 18.05.2007). Consequently to direct the respondents to collect the entertainment tax for the film ‘Shivaji’ produced outside the State of Andhra Pradesh, on par with the films produced in the composite State of Andhra Pradesh.

2. The Writ Petition No.14840 of 2007 is filed challenging G.O.Ms.No.1481 Revenue (C.T.IV), dated 01.08.2005 in fixing a lower of rate of tax for high and low budget Telugu films produced in the State of Andhra Pradesh to that of films produced outside the State of Andhra Pradesh for the same areas and same facilities as discriminatory and contrary to law laid down by the Hon’ble Apex Court in case of Aashirwad Films v. Union of India (UOI) and others (Civil Appeal No.709 of 2004, dated 18.05.2007). Consequently to direct the respondents to collect the entertainment tax for the films “APNE”, “AWARAPAN” and “NAKAAB” produced outside the State of Andhra Pradesh on par with high budget Telugu films produced in the State of Andhra Pradesh.

3. Since the issue involved in both the Writ Petitions being common, we proceed to decide and dispose of these writ petitions by this common order.

4. It contended by the counsel for the petitioners that Hon’ble Apex Court in the case of Aashirwad Films (supra) at paragraph-25 held that “the State cannot impose two sets of taxes basing on the languages”, which is discriminatory and unconstitutional.

5. It is further contended by the learned counsel for petitioner that in the instant case also, the respondent-State has imposed two sets of taxes for the Telugu high and low budget films produced in the State of Andhra Pradesh vide G.O.Ms.No.1481 Revenue (C.T.IV), dated 01.08.2005 and other rate of tax for the films produced outside the State of Andhra Pradesh vide Act 32 of 2005, dated 04.06.2005. As such the same is discriminatory in nature, unconstitutional and also violative of the judgment of the Hon’ble Apex Court in Ashirvad Films (supra).

6. Per contra, it is submitted by the learned counsel