Disposed

Lion.G.Devarajan v. The District Collector

Madras HC30 Oct 2018WP/26436/2018

Case brief

AI extract

What is this about?

The petitioner sought a writ of mandamus directing District Collectors and tax authorities to take action against theater owners for screening morning shows without permission, alleging tax evasion. The Court, citing natural justice, did not issue direct orders to the authorities but directed the petitioner to surrender documents enabling an enquiry.

What did the court decide?

No direct directions granted. Petitioner directed to furnish documents to District Collectors for them to conduct an enquiry and take action if violations are found.

Lion.G.Devarajan Vs The District Collector — Service and Employment | Madras HC (2018)

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED: 30/10/2018

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C O R A M

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THE HON'BLE MR.JUSTICE S.MANIKUMAR AND

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THE HON'BLE MR.JUSTICE SUBRAMONIUM PRASAD

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Writ Petition No.26436 of 2018

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Lion.G.Devarajan ... Petitioner Vs

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1. The District Collector Office of the District Collector Kanchipuram District 631 501. 2. The District Collector Office of the District Collector Thiruvallur District 602 001. 3. The District Collector Office of the District Collector Coimbatore District 641 018. 4. The Additional Chief Secretary and Commissioner Commissioner of Commercial Tax Ezhilagam Chepauk Chennai 600 005.

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The Commissioner Ministry of Finance Department of Revenue Office of the Commissioner of CGST & CEX Chennai South Commissionerate 692 MJU Complex, Nandanam Chennai 600 035. 6. The Deputy Commissioner (Revenue) Greater Chennai Corporation Ribbon Building Chennai 600 003.

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The Proprietor/Manager,Jothi Theatre Parade Road , Alandur Chennai 600 016.

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https://hcservices.ecourts.gov.in/hcservices/

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The Proprietor/Manager, Sivasakthi Cinemas 10/341 Banniar Street, Padi Chennai 50.

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The Proprietor/Manager, Kasi Theatre 91/92 Jawaharlal Nehru Salai, Ashok Nagar, Chennai.

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The Proprietor/Manager, Idreams Theatre 87 Suryray Chetty Street, Royapuram Chennai 13.

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The Proprietor/Manager, KK Cinema

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47 Katoor Road, Minjur

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Chennai 601 203.

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The Proprietor/Manager, Varadharaja Theater

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90/2B I Main Road, Jothi Nagar, Chitlapakkam Chennai 64.

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S.B.Cinemas (Sri Bhagavathi)

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25 Amman Kovil Street, Kumanachavade Chennai 56.

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The Proprietor/Manager, Vigneshwara Theater

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M.G. Nagar, Trunk Road, Poonamallee Fort Chennai 600 123.

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The Proprietor/Manager, Kumaran Cinema Theatre

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36, 5^th Street, Kamaraj Nagar, Avadi Chennai 71.

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The Proprietor/Manager, Vidya Theatre 9 Kakkan Street, West Tambaram,

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Chennai 45.

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The Proprietor/Manager, Vele Cinemas

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NH 205 Thiruninravur

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Chennai 602 024.

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The Proprietor/Manager, Vettri Theatres Grand Southern Trunk Road, Chromepet Chennai.

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The Proprietor/Manager, Velco Cinemas Pammal Main Road, Guruswamy Nagar, Anakaputhur Chennai 70.

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The Proprietor/Manager, Ganesh Cinemas

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https://hcservices.ecourts.gov.in/hcservices/

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Mannar Swamy Koil Street, Anakaputhur
Chennai 70
21. The Proprietor/Manager, Parimalam Cinemas
(Silver Screen), Kundrathur Ondi Colony
Chennai 600 069.
22. The Proprietor/Manager, Lathaa Cinemas
Chengalpattu 603 031.
23. The Proprietor/Manager, C 3 Laurel Mall
6 GST Road
Chengalpattu 603 111.
24. The Proprietor/Manager, Meenakshi Cinemas Theater
OCF, I Main Road, Avadi
Chennai 54.
25. The Proprietor/Manager, Murugan Cinemas Theater
5 Main Roadm Alagesan Nagar, Ambattur
Chennai 53.
26. The Proprietor/Manager, Rakki Cinemas Theater
1 Red Hills Road, Ambattur
Chennai 53.
27. The Proprietor/Manager, Arul Murugan Theater
Thiruporur 603 105.
28. The Proprietor/Manager, Rohini Silver Screen
14/12/ Poonamallee High Road, Koyambedu
Chennai 107.
29. The Proprietor/Manager/Remy Cinemas Theater
Chellamman Kovil Street, Avadi
Chennai 51.
30. The Proprietor/Manager/SK Marlan Cinemas
No.18 Appavu Street, Alandur
Chennai 16.
31. The Proprietor/Manager/GK Cinemas
Trunk Road, Lakshmi Nagar, Porur
Chennai 116.
32. The Proprietor/Manager, Kumaran Theaters
161, 100 feet Road, Gandhipuram
Coimbatore 641 012.

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https://hcservices.ecourts.gov.in/hcservices/

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The Proprietor/Manager, Karpagam Theaters 161, 100 feet road, Gandhipuram Coimbatore 641 012.

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The Manager, Book My Show Plot No.1187, G Block I Street, Anna Nagar Chennai 40.

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The Manager, Ticket New Sree Teja Tower, I Floor, New No.81 Old NO.130 Nelson Manickam Road Chennai 29.

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The Manager, Justickets Private Limited 42 Dr. Ranga Road, Mylapore Chennai 4. ... Respondents

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Petition filed under Article 226 of the Constitution of India praying the issuance of a writ of mandamus, to direct the respondents 1 to 6 to take action against the respondents 7 to 33, to screen the sixth show from morning 5 am the films Seemaraja, Saamy 2 and Chekka Sivantha Vanam have been exhibited to confirm the online ticket sales 34 to 36 respondent Company may be inspected and the license of the culprit theaters should be cancelled and pass orders accordingly and at the same time, the collections made by exhibiting the show contrary to regulations will have to be confiscated and also the collection of additional charges by the respondent theaters.

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For Petitioner ... Mr.G.Devarajan Petitioner-in-person

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For respondents ... Mr.T.N.Rajagopalan Government Pleader for R.R.1 to 3. Mr. Mohamed Shaffia SGP(T) for R4 Mr.K.Soundararajan Standing Counsel for R.6.

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(Order of the Court was made by S.MANIKUMAR, J) Contending inter alia that movies, viz., Seema Raja, Saamy

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https://hcservices.ecourts.gov.in/hcservices/

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– 2 and Chekka Sivantha Vanam, have been screened, in various theaters, in Kancheepuram, Tiruvallur and Coimbatore Districts, without permission from the competent authority, and thus, there is an evasion of tax, petitioner seemed to have sent representations, dated 9/9/2018 and 27/9/2018, to the official respondents 1 to 6, to take action against respondents 7 to 33. Further contending that the said representation has not been acted upon, instant writ petition has been filed, to direct the respondents 1 to 6, to take action against respondents 7 to 33, who have screened the sixth show of the films, Seemaraja, Saamy 2 and Chekka Sivantha Vanam, at 5.00 a.m., and that license of the theaters should be cancelled.

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Supporting the prayer stated supra, petitioner has enclosed the details of the above said movies screened in various theaters, within the above said Districts, as found in the website of Just Ticket Private Limited, Ticket new and Book My Show.

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On the above averments, and documents, when the partyin-person appeared on 8^th October 2018, we passed the following orders:-

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Contending inter alia that respondents 7 to 33 have screened morning show from 5.00 a.m.,/sixth show, of movies Seemaraja, Saamy 2 and Chekka Sivantha Vaanam, in violation of regulations and thus, levy of tax being evaded, instant writ petition is filed, for a writ of mandamus, directing respondents 1 to 6 to take action.

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Mr.G.Devarajan, Party-in-Person is submitted that despite several Government orders, and guidelines issued in the matter of screening movies/number of shows, respondent Nos.7 to 33, have violated the

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regulations/guidelines. Government Orders have been issued, regulating the number of shows/timings, are not supported with any document. Party-in-Person has further submitted that he would file an additional typed set of papers containing the details.

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Mr.T.N.Rajagopalan, learned Government Pleader is directed to furnish all the Government Orders/instructions/regulations issued, under the Cinematograph Act, 1952, in the matter of screening of movies, in theatres.

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Learned Government Pleader is further directed to obtain the details of any permission granted to the respondents 7 to 33, by the

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https://hcservices.ecourts.gov.in/hcservices/

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District Collectors of Kanchipuram, Tiruvallur and Coimbatore Districts, as regards screening of the above said three films.

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Mr.Haribabu, learned Additional Government Pleader is directed to take notice on behalf of the Additional Chief Secretary and Commissioner, Chennai/fourth respondent. Learned Additional Government Pleader (Taxes) is directed to get details, as to the number of shows, permitted by the competent authority, under the Cinematograph Act, 1952, and whether any entertainment tax has been paid by the respondents 7 to 33, for screening the abovesaid movies.

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Post on 12/10/2018.

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Reverting, District Collectors of Kancheepuram, Tiruvallur and Coimbatore, have submitted that as per G.O.Ms.No.2233, Home (Cinemas – I) Department, dated 11/10/1988, permission could be granted to the licensees, to screen, one special show per day, over and above, four shows, on public holidays, i.e., Saturday and Sunday, under intimation to the licensing authority. In respect of theaters where movies Seema Raja, Samy 2 and Chekka Sivandha Vanam are alleged to have been screened, on various dates, as averred in the supporting affidavit, District Collectors of Kancheepuram, Thiruvallur and Coimbatore, in their respective affidavits have stated as hereunder:-

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“In G.O.Ms.2233 Home (Cinemas – I) Department, dated 11/10/1988 permission has been granted to the licensees to conduct

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“one special show on public holidays, Saturdays and Sundays under intimation to the licensing Authority in advance and in respect of conducting a special show on local festival days, the licensee shall obtain prior permission of the licensing authority.”

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Mr.Hari Babu, learned Additional Government Pleader (Taxes) submitted that returns for payment of tax towards GST/Local Tax, would be submitted by the end of October and therefore, as on today, no details are available as to whether the above theaters in Kancheepuram, Thiruvallur and Coimbatore Districts, have screened movies, at 5.00 a.m/4.30 a.m.

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Mr.K.Soundarajan, learned Counsel for the Deputy Commissioner (Revenue)/sixth respondent, submitted that in so far as screening of a movie in Kasi Theater, within Chennai District, tax has been remitted.

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https://hcservices.ecourts.gov.in/hcservices/

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Heard Mr.G.Devarajan, party-in-person and perused the materials available on record.

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From the perusal of the averments and typed of papers, it is evident that materials down loaded, from the website of Just Ticket Private Limited, Ticket New and Book My Show, Seema Raja, Saamy 2 and Chekka Sivandha Vanam movies have been screened, at 5.00 a.m./4.30 a.m., and availability of tickets for those morning shows have been uploaded, in the website of the said Companies. Affidavit of the District Collectors – Kancheepuram, Thiruvalur and Coimbatore shows that no special permission has been granted to the said theaters.

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Mr.T.N.Rajagopalan, learned Government Pleader for the respondents 1 to 3 submitted that if the materials furnished in the typed set of papers are given to the District Collectors of Kancheepuram, Thiruvallur and Coimbatore Districts, appropriate enquiry would be conducted and if any violation is noticed, necessary action would be taken.

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Though prayer made in the writ petition is to direct the respondents 1 to 6, to take action against the respondents 7 to 33, we are not inclined to issue any such directions, at this stage, as it would be violating the principles of natural justice. However, considering the response of the District Collectors, we direct Mr.Devarajan, Party-in-person, to furnish all the material documents, filed in the typed set of papers, to the District Collectors of Kancheepuram, Thiruvallur and Coimbatore, within a period of fifteen days, from today. On receipt of the same, District Collectors of Kancheepuram, Thiruvallur and Coimbatore, are directed to conduct an enquiry, after issuing notice to the respondents 7 to 33, theater owners. In the event of any breach of the Cinematographic Act, 1952 or the Rules framed therein, or the provisions of the Entertainment Tax Act, Licensing Authorities/District Collectors of Kancheepuram, Thiruvallur and Cuddalore, are directed to take appropriate action, on merits and in accordance with law.

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With the above directions, writ petition is disposed of. No costs.

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Sd/Deputy Registrar

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//True copy//

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Sub Assistant Registrar

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https://hcservices.ecourts.gov.in/hcservices/

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The District Collector Office of the District Collector Kanchipuram District 631 501. 2. The District Collector Office of the District Collector Thiruvallur District 602 001. 3. The District Collector Office of the District Collector Coimbatore District 641 018. 4. The Additional Chief Secretary and Commissioner Commissioner of Commercial Tax Ezhilagam, Chepauk, Chennai 600 005. 5. The Commissioner Ministry of Finance Department of Revenue Office of the Commissioner of CGST & CEX Chennai South Commissionerate 692 MJU Complex, Nandanam Chennai 600 035. 6. The Deputy Commissioner (Revenue) Greater Chennai Corporation Ribbon Building Chennai 600 003.

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+1cc to Mr.G.Devarajan, Petitioner in Person SR.No.74613 +1cc to Mr.K.Soundararajan, Advocate SR.No.74468 +1cc to Special Government Pleader (Taxes) SR.No.75011 +1cc to Government Pleader SR.No.74846

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Writ Petition No. 26436 of 2018 GMY(09/11/2018)

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https://hcservices.ecourts.gov.in/hcservices/

Lion.G.Devarajan v. The District Collector

Case brief

What is this about?

What did the court decide?

Lion.G.Devarajan v. The District Collector

Case brief

What is this about?

What did the court decide?

What the court decided

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