Court orders exemption from entertainment tax for film, prioritizing fairness and equity to avoid tax collection issues.

The court directed the government to grant exemption from entertainment tax for a feature film from the date of the film's release, emphasizing equity and fairness to avoid an anomalous situation where tax could not be collected from viewers. The Writ Petition and related petitions were disposed of without imposing costs on any party.

---

---

Issues:
Request for exemption from entertainment tax; Grant of exemption from a specific date; Consideration of exemption from the date of release of the film.

Analysis:
The petitioner filed a Writ Petition seeking to quash an order deferring the request for exemption from payment of entertainment tax for a feature movie. The impugned order cited the model code of conduct in force due to directives from the Election Commission of India. The petitioner challenged this decision, and an interim stay was granted, allowing the film's release. Subsequently, the government granted exemption from entertainment tax from a specific date, leading the petitioner to file another petition seeking exemption from the date of the film's release. The main issue revolved around whether the exemption should be granted from the date of the government order or the film's release.

The court noted that the government initially did not grant the exemption due to the model code of conduct but did not outright reject the petitioner's claim. An interim stay was granted, leading to the film's release. The court emphasized that denying exemption from the date of the film's release would lead to an anomalous situation where entertainment tax could not have been collected from viewers. Therefore, the court directed the respondents to grant exemption from the date of the film's release, aligning with the principle of equity and fairness. As a result, the Writ Petition and related petitions were disposed of, with costs not imposed on any party.

---