AASHIRWAD FILMS Vs. UNION OF INDIA

JUDGEMENT

(1.) CONSTITUTIONALITY of a notification issued by the Government of the Andhra Pradesh levying different rates of entertainment tax is in question in this Writ Petition filed by the petitioner herein under Article 32 of the Constitution of India. The petitioner herein carries on its business as a distributor of motion film at Hyderabad. The field of his activity is said to be distribution of Hindi films in the State of Andhra Pradesh.

(2.) THE State of Andhra Pradesh made an Act known as "Andhra Pradesh Entertainment Tax Act, 1939". THE said Act was enacted in terms of Entry No. 62 of List II of the VII Schedule of the Constitution of India which reads as under :- "62. Taxes on luxuries including tax on entertainment, amusement and betting and gambling."

(3.) WE may notice that the number of Hindi Films certified by the Censor Board is highest in India. Films made in Telugu, however, appears to be next in number as would appear from the following comparative chart:- <FRM>JUDGEMENT_744_TLPRE0_2007Html1.htm</FRM>