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    <title>2021 (7) TMI 394 - MADRAS HIGH COURT</title>
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    <description>Entertainment tax exemption decisions based on a committee&#039;s film review recommendations are not ordinarily disturbed in judicial review absent clear illegality or proved mala fides. Although allegations of favouritism, nepotism and an improper committee constitution were raised, they were found too broad and unsupported by concrete evidence to justify quashing the Government Orders or upsetting the completed recommendations. The court also treated the passage of time as a relevant factor against interference, especially where the administrative exercise had long since been concluded. The requested writ relief was therefore declined.</description>
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      <description>Entertainment tax exemption decisions based on a committee&#039;s film review recommendations are not ordinarily disturbed in judicial review absent clear illegality or proved mala fides. Although allegations of favouritism, nepotism and an improper committee constitution were raised, they were found too broad and unsupported by concrete evidence to justify quashing the Government Orders or upsetting the completed recommendations. The court also treated the passage of time as a relevant factor against interference, especially where the administrative exercise had long since been concluded. The requested writ relief was therefore declined.</description>
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