HC sets aside Commer tax order on entertainmen tax exemption

Image
Press Trust of India Chennai
Last Updated : Feb 05 2016 | 11:22 PM IST
:Making it clear that the word 'Gethu' is a Tamil one as named in a film starring Udayanidhi Maran, son of DMK leader M K Stalin,Madras High Court today set aside the order of Commercial Taxes and Registration Department, refusing to exempt the film from Entertainment Tax.
"The findings of the six member committee that the word Gethu is not a Tamil word is not supported by any evidence.The basis for coming to such a conclusion is not explained by the members of the committee," Justice M Duraiswamy said on a petition filed by the producers, challenging refusal to exempt the film from entertainment tax.
He said the committee without any basis had concluded that the word Gethu was not a Tamil one in spite of the fact that it finds a place even in the dictionary published by the Government.
The Tamil Nadu government on July 22 2006 had decided to grant exemption for movies with Tamil titles and by another GO imposed certain conditions to grant exemption from entertainment tax.
The six member committee was constituted by the present Government to view Gethu for entertainment tax exemption and give recommendations to Commissioner, Commercial Taxes Department .
On its recommendations, the Department refused to grant exemption of entertainment tax to the movie, following which the producers moved court.
The producers submitted various dictionaries to the Court to establish that the word Gethu is a Tamil word.
After going through the arguments and submissions by the Government, Justice Duraiswamy said "even the word Tamil has been written in English as Tamil".
Though the actual pronunciation of 'Tamil' in English is 'Thamil',we write the word "Thamil" in English only as Tamil.
The Judge said the six member viewing committee gave a finding in favour of the producer with regard to four other conditions whereas erroneously, without any basis concluded that the word "GETHU"is not a Tamil Word.
The Judge then allowed the petition and directed the authorities to exempt the film from Entertainment Tax.
*Subscribe to Business Standard digital and get complimentary access to The New York Times

Smart Quarterly

₹900

3 Months

₹300/Month

SAVE 25%

Smart Essential

₹2,700

1 Year

₹225/Month

SAVE 46%
*Complimentary New York Times access for the 2nd year will be given after 12 months

Super Saver

₹3,900

2 Years

₹162/Month

Subscribe

Renews automatically, cancel anytime

Here’s what’s included in our digital subscription plans

Exclusive premium stories online

  • Over 30 premium stories daily, handpicked by our editors

Complimentary Access to The New York Times

  • News, Games, Cooking, Audio, Wirecutter & The Athletic

Business Standard Epaper

  • Digital replica of our daily newspaper — with options to read, save, and share

Curated Newsletters

  • Insights on markets, finance, politics, tech, and more delivered to your inbox

Market Analysis & Investment Insights

  • In-depth market analysis & insights with access to The Smart Investor

Archives

  • Repository of articles and publications dating back to 1997

Ad-free Reading

  • Uninterrupted reading experience with no advertisements

Seamless Access Across All Devices

  • Access Business Standard across devices — mobile, tablet, or PC, via web or app

More From This Section

First Published: Feb 05 2016 | 11:22 PM IST

Next Story