Puducherry: Plea to quash order refusing tax exemption for Bairava

Chennai: A distributor of Tamil film Bairava, starring popular filmstar Vijay, has approached Madras High Court to quash an order of the Puducherry government, which refused to grant exemption from payment of entertainment tax for the release of the film in Puducherry. Justice K. Kalyanasundaram, before whom the petition filed by G.R. Durairaj of Aariya Movies came up for hearing, ordered notice to the Puducherry government.

In his petition, Durairaj also sought a direction to the Puducherry government to grant exemption from payment of entertainment tax for the film Bairava.
Petitioner’s counsel T.T. Ravichandran submitted that the petitioner entered into a Royal Minimum Guarantee Agreement with Sree Green Productions to exploit the theatrical rights of the film Bairava for the area comprising South Arcot district and the Union Territory of Puducherry. The petitioner paid Rs 3.80 crore for obtaining the said right and was still in force.

Bairava was released on January 12, 2017. Several specific orders were passed under the provisions of the Tamil Nadu Entertainment Tax wherein exemption were granted from payment of entertainment tax for the film Bairava within the territory of Tamil Nadu. The order said Bairava has satisfied the stringent conditions imposed under the provisions of the Act and the title Bairava for the film was in Tamil.

However, to the shock of the petitioner, the Puducherry government rejected the grant of exemption from payment of entertainment tax for the film in Puducherry, Ravichandran added.

He contended that the screening committee had failed to note that Bairava was a Tamil name, which has its origin from the manifestation of Lord Shiva.
Puducherry authorities have failed to consider all these facts and without assigning any reasons have simply rejected the exemption from entertainment tax for the film in the union territory. Therefore, the order was illegal, he added.