2016 (6) TMI 390

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....Mr. Cibi Vishnu Addl. Govt. Pleader (Taxes) ORDER The petitioner has filed the above writ petition to issue a Writ of Mandamus, to direct the respondent to process the application dated 20.04.2016 for exemption of Entertainment Tax made by the them for the Tamil movie Manithan (kdpjd;) by forming a Committee to view the film and pass an order based on the recommendations of the said Committe....

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.... had deferred the grant of exemption of Entertainment Tax to Tamil films till the completion of assembly elections. 5. The Hon'ble Supreme Court of India, in similar circumstances, in Civil Appeal Nos. 5893 to 5895 of 2015 had disposed of the appeals with the following directions: - (a) Any applicant, who is eligible to apply for grant of exemption from payment of Entertainment tax....

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...., the petitioner's application for the grant of exemption of Entertainment Tax has not yet been processed by the respondents. If it is not processed at the earliest point of time, the petitioner would be put to hardship and prejudice. In these circumstances, I am of the view that the respondents can be directed to process the petitioner's application for the grant of exemption of entertain....