Court orders processing of exemption application for Tamil film "Manithan" within specified timeline

The court directed the respondents to process the petitioner's application for exemption of entertainment tax for the Tamil film "Manithan" by a specified date. It further instructed that after obtaining concurrence from the Election Commission of India, the respondents should pass orders following the guidelines laid down by the Supreme Court. The writ petition was disposed of without imposing costs on either party.

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Issues:
1. Delay in processing application for exemption of Entertainment Tax for a Tamil movie.
2. Impact of Election Commission's circular on grant of exemption.
3. Compliance with directions issued by the Supreme Court in similar circumstances.

Analysis:
The petitioner filed a writ petition seeking a Writ of Mandamus to direct the respondent to process their application for exemption of Entertainment Tax for a Tamil movie titled "Manithan." The petitioner claimed that despite submitting the application, it had not been considered yet, causing potential loss and hardship. The learned counsel for the petitioner argued that the delay could result in irreparable harm. On the other hand, the Additional Government Pleader (Taxes) informed the court about the Election Commission's circular, which had deferred the grant of exemption of Entertainment Tax to Tamil films until the completion of assembly elections.

The court referred to directions issued by the Hon'ble Supreme Court in Civil Appeal Nos. 5893 to 5895 of 2015, which outlined a specific timeline for processing applications for exemption from Entertainment Tax. These directions included timely screening of the film by a Committee, submission of recommendations to the State Government, and making decisions within stipulated timeframes. The court noted that the petitioner's application had not been processed by the respondents and emphasized the need to expedite the process to prevent hardship and prejudice to the petitioner.

Consequently, the court directed the respondents to process the petitioner's application for exemption of entertainment tax for the Tamil film "Manithan" by a specified date. The court further instructed that after obtaining concurrence from the Election Commission of India, the respondents should pass orders in accordance with the guidelines laid down by the Supreme Court in the aforementioned Civil Appeals. The judgment concluded by disposing of the writ petition without imposing any costs on either party.

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