(1.) Looking to the controversy involved, we have heard learned counsel for the parties for final disposal of the petition.
(2.) As mankind progressed and modern society developed, different modes of expression developed which were hitherto unknown. Besides language being powerful medium of communication different forms of expression over a period of time developed. Therefore, term 'speech and expression', also includes words spoken or written, expressions eloquent or otherwise; expressing one's self by drawing, painting, cartooning, through music and dancing and through the medium of film making, the last one being one of the most powerful medium of expressing one's thoughts and ideas. Preamble to the Constitution declares the solemn resolve of the people of the country to secure liberty of thought, expression, belief, faith and worship. As part of fundamental rights, freedom of speech and expression occupies a very important place in the list of rights of a citizen. Such rights are guaranteed under Article 19(1)(a) of the Constitution and can be curtailed only by law providing for a reasonable restriction on one of the grounds mentioned in Article 19(2) of the Constitution. Such rights are considered sacrosanct and zealously guarded by the courts of the country.
(3.) The brief preamble was necessary because in this petition we are concerned with a delicate issue which needs to be handled with a degree of sensitivity. At the center of controversy is a question of tax concession the State refused to grant to a film on the ground that the film is based on a controversial subject of homosexuality. The short question is, does the State policy granting such concession to all Gujarati films barring those excepted in the policy itself would permit the authority to exercise such power in the present case?