(1.) The petitioner has filed the above writ petition to issue a Writ of Certiorarified Mandamus to call for the records of the second respondent in proceedings No. Sa.Ku -4/569/2012 dated 9.1.2012 and of the first respondent in G.O.(D) No. 529 dated 31.12.2015, quash the same and consequently direct the respondents to grant entertainment tax exemption to the movie co -produced by the petitioner.
(2.) Pursuant to the Government Order (Standing) No. 72, issued by the first respondent, granting entertainment tax exemption, Government Order (Standing) No. 89, issued by the first respondent, laying down the condition for the grant of exemption of entertainment tax and the Government Order (Standing) No. 2 dated 3.1.2012, issued by the first respondent, constituting a Committee to view, consider and recommend for the exemption of entertainment tax, the petitioner applied for exemption of entertainment tax for the Tamil Movie The petitioner also obtained "U" category certificate for the said Tamil Movie.
(3.) A six members Committee, consisting of four non -official members, appointed by the second respondent, from the list of 22 names, mentioned in the Government Order, along with two official members, viewed the film and out of the six members, three members have given their recommendation in favour of granting exemption of entertainment tax and three members have given their opinion against the exemption of entertainment tax for the Tamil Movie .