SATYAM CINEPLEXES LTD. Vs. STATE OF M. P.

JUDGEMENT

(1.) The interesting conundrum in this petition filed under Article 226 of the Constitution is whether the benefit of exemption of entertainment tax is available only to the owner of a multiplex or it can be extended to a lessee as well ?

(2.) Draped in brevity, the relevant facts are that petitioner is a Limited Company duly registered under the provisions of Companies Act, 1956 and is engaged in the business of exhibiting feature films on commercial basis in its various cinema complexes all over the country including at Indore. The multiplexes are situated at C-21 Mall, A.B. Road, Indore. The petitioner company is duly registered under the M.P. Vat Act, 2002 with effect from 12/11/2009.

(3.) The Government of Madhya Pradesh introduced a policy on Integrated Family Entertainment Centres (Multiplex Complexes) with an object of improving the quality and facility of cinema halls in the State. The said policy came into being with effect from 25/10/2001 which provides for establishment of multiplex complexes within 10 kilometer of municipal limits of four major cities of Madhya Pradesh including Indore. Certain tax exemption and other concessions have been given to encourage the establishment and growth of said multiplexes. The petitioner has filed copy of said policy (Annexure P/1).