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BALAJI THEATRE vs. THE CHIEF SECRETARY, THE SECRETARY LOCAL ADMINISTRATION DEPARTMENT, THE DISTRICT MAGISTRATE CUM LICENSING AUTHORITY, THE DIRECTOR LOCAL ADMINISTRATION DEPARTMENT, THE COMMISSIONER OULGARET MUNICIPALITY, THE COMMISSIONER (CT)
(Madras High Court)

Hon'ble Judges:

K.RAVICHANDRABAABU
Pet. Counsel
G.masilamani
P.dinesh Kumar
Res. Counsel
A.gandhi Raj
J.kumaran

Petitioner / Applicant

BALAJI THEATRE

Respondent THE CHIEF SECRETARY, THE SECRETARY LOCAL ADMINISTRATION DEPARTMENT, THE DISTRICT MAGISTRATE CUM LICENSING AUTHORITY, THE DIRECTOR LOCAL ADMINISTRATION DEPARTMENT, THE COMMISSIONER OULGARET MUNICIPALITY, THE COMMISSIONER (CT)
Court Madras High Court
State

Tamilnadu

Date Nov 20, 2019
Order No.

W.P.No.33077 of 2018 And W.M.P.No.38348 of 2018

Citation

2019(11) TAXREPLY 1823
Original Order
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ORDER

ORDER The petitioner is aggrieved against the order of the 5th respondent dated 15.07.2017, wherein and whereby, the petitioner and the other licensees of Cinema theaters were directed to remit the entertainment tax every week to the 5th respondent/Municipality. Consequently, the petitioner seeks for a direction to the 5th respondent to refund the entertainment tax paid from 01.07.2017 to till date. 2. The case of the petitioner, is as follows: The petitioner is a Cinema Theater, run by a partnership firm. Till the introduction of Goods and Services Tax, the Government of Puducherry was collecting entertainment tax from the theater owners. In the year 1995, the Government, by its G.O.Ms.157 dated 20.10.1995, exempted 10% for maintenance and permitted to pay the entertainment tax for the remaining 90%. After introduction of GST, the 6th respondent issued a notice dated 29.05.2017 and informed that admission to the Cinema halls is treated as supply of service and thus, dir....

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