CHENNAI: Just because the movie's name is in 'Tamil', the film cannot claim entertainment tax exemption, said the Madras High Court on Friday.

The Tamil movie 'I' directed by S Shankar, starring Vikram and Amy Jackson was released in 2015. Sri Vijayalakshmi films who had acquired the Puducherry distribution rights of the movie moved the Madras High Court for entertainment tax exemption for the film in the Union Territory.

When the petition came up for the hearing before Justice SM Subramaniam, The Counsel T Ravichandran who appeared for the petitioner contended that the word 'I' in Tamil can be considered as exclamation and it conveys a definite meaning and thus, the decision taken by the Union Territory of Puducherry authorities are erroneous and thus, the order impugned is to be set aside. It is further contended that in wall posters, advertisements, movie, etc., the petitioner used the tamil word 'I' and therefore, they are entitled for exemption from payment of entertainment tax, as per the G.O.

Assailing this, the senior counsel B Ramaswamy who appeared for the Puducherry government made a submission that the petition is not maintainable in view of the fact that exemption from payment of entertainment tax was granted to the theatre owners and not to the distributors.

"The petitioner is not entitled to get exemption, since he is a distributor admittedly. Thus, the writ petition is to be dismissed," he argued.

After hearing all the sides, Justice SM Subramaniam said that the petitioner has no locus standi to submit an application or to seek exemption from payment of entertainment tax based on the GO and dismissed the petition.

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