A film with a Tamil title won’t be able to avail exemption under the Tamil Nadu Entertainment Tax as the Madras High Court has ordered a stay on Government Order 89 till further hearing.
Government Order 89 of the Commercial Tax and Registration Department dated July 21, 2011 put forth certain norms for granting tax exemption to films with Tamil titles: A film should have obtained a ‘U’ certificate from the Film Censor Board; the theme of the story should promote the Tamil language; the dialogue in the film should be in Tamil; violence and obscenity should not find a place beyond a tolerable limit.
The first bench of the Madras High Court comprising acting Chief Justice Satish K Agnihotri and Justice M M Sundresh stayed the Government Order after hearing a petition filed by advocate G B Motcham seeking that the court direct action against the erring theatre owners who are contravening the provisions relating to exemption claimed under the Tamil Nadu Entertainment Tax Act.
The judges said that notice had been issued on various occasions and time was granted to the State governmentfor filing a counter. “Despite several opportunities, the State has not shown interest in filing a counter,” the judges said.
“It appears the State has nothing to say in this matter. In view of the above, it is in the interest of the parties to stay the Government Order dated July 21, 2011 till further hearing,” the judges said.
The case was adjourned for two weeks.