The Madras High Court directed the commissioner of commercial taxes department to consider a plea for tax exemption on the re-release of the 1970s Tamil film, Vasantha Maaligai.
The film, starring Sivaji Ganesan and Vanisri, was first released in 1972. It was a remake of the Telugu film, Prem Nagar.
A plea for waiver of entertainment tax filed by M. Raja Gounder, a distributor who wanted to re-release the film, was rejected by the commercial taxes department.
In his writ petition, he sought exemption of entertainment tax on the re-release. He said his request for grant of exemption had been declined and returned, referring to an order of the commercial tax and registration department dated January 3, stating that Form ‘A’ did not contain the proper enclosure.
On going through the order, Justice R. Sudhakar said, “The two reasons given in the impugned proceedings, that is, non-furnishing of lyrics and non-furnishing of dialogues, do not appear to be a condition precedent for grant of tax exemption.”
The Judge directed the authority to place the matter before the appropriate committee as applicable for viewing the film, and to consider the claim. Justice Sudhakar directed the commissioner to pass appropriate orders on merits expeditiously, preferably within two weeks.