RED GIANT MOVIES Vs. COMMISSIONER

JUDGEMENT

(1.) The Writ Petition in W.P.No.11244 of 2012 is filed, to call for the records pertains to G.O.(d).No.l59 dated 16.04.2012 passed by the 2nd respondent and quash the same.

(2.) The petitioner is a Firm, involved in the production and distribution of films mainly in the State of Tamil Nadu. The petitioner states that it has produced about eight movies and distributed several other movies throughout India. The Government of Tamil Nadu under the Tamil Nadu Entertainments Tax Act, 1939, granted exemption from payment of entertainment tax for the movies having their title in Tamil by passing the Government Order bearing G.O.Ms.No.72 dated 22.07.2006. The said Government Order was followed with another Government Order bearing G.O.Ms.No.89, dated 21.07.2011, wherein certain additional conditions are imposed for grant of exemption from payment of Entertainment tax under the Tamil Nadu Entertainments Tax Act, 1939. The guidelines / conditions for grant of exemption under the Government order are issued by the first respondent / Commissioner of Commercial Tax Department in proceedings dated 09.01.2012.

(3.) The Government issued orders in G.O.No.002 dated 03.01.2012, constituting a committee comprising of persons as official members and other persons as ex-officio members to the said committee. The said committee constituted to view and assess the movies in respect of the applications submitted by the producers / distributors for grant of exemption under the Tamil Nadu Entertainments Tax Act, 1939.