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The Tax Publishers 2019 TaxPub(VAT) 0422 (Mad-HC) IN THE MADRAS HIGH COURT M. SUNDAR, J. ARR Srinivasan Firm v. CTO W.P. Nos. 20786, 20789, 20792, 20794, 20795, 20798 & 20799 of 2019 & WMP Nos. 19970, 19973, 19978, 19982, 19984, 19985 & 19987 of 2019 16 July, 2019 Petitioner by: B. Kumar, Senior Counsel for S. Ramachandran Respondents by: S. Sathish, Standing Counsel for Salem Municipal Corporation COMMON ORDER This common order will govern these seven writ petitions. In other words, this is a common order which will dispose of these seven writ petitions. 2. Mr. B. Kumar, learned Senior Counsel instructed by Mr. S. Ramachandran, learned counsel on record for writ petitioner in all the seven writ petitions is before this Court. Mr. S. Sathish, Standing Counsel for Salem City Municipal Corporation accepts notice on behalf both the respondents in all seven writ petitions and is before this Court. 3. With consent of learned counsel on both sides, main writ petitions are taken up, heard out and are being disposed of. 4. To be noted, learned Standing Counsel for Salem City Municipal Corporation is instructed by a staff from the office of the said Corporation, who is present in Court. This Court is informed that the central theme/core issue in these seven writ petitions is the same. This has impelled this Court to dispose of these seven writ petitions by this common order. 5. Suffice to say that all seven writ petitioners are in the business of Cinematograph exhibition which can be referred to in common parlance as 'cinema theatres'. To be noted, five writ petitions pertain to five different screens in one Multiplex. It may not be necessary to make further elaboration in this regard and it would suffice to say that there is no disputation or disagreement before this Court that all the seven writ petitioners are covered by an Act, which goes by the name 'Tamil Nadu Local Authorities Entertainments Tax Act, 2017 (Act 20 of 2017)', which shall hereinafter be referred to as 'said Act' for brevity. There is also no disputation or disagreement that said Act came into force on and with effect from 28-6-2017. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2019 TaxPub(VAT) 0422 (Mad-HC)

IN THE MADRAS HIGH COURT

M. SUNDAR, J.

ARR Srinivasan Firm v. CTO

W.P. Nos. 20786, 20789, 20792, 20794, 20795, 20798 & 20799 of 2019 & WMP Nos. 19970, 19973, 19978, 19982, 19984, 19985 & 19987 of 2019

16 July, 2019

Petitioner by: B. Kumar, Senior Counsel for S. Ramachandran

Respondents by: S. Sathish, Standing Counsel for Salem Municipal Corporation

COMMON ORDER

This common order will govern these seven writ petitions. In other words, this is a common order which will dispose of these seven writ petitions.

2. Mr. B. Kumar, learned Senior Counsel instructed by Mr. S. Ramachandran, learned counsel on record for writ petitioner in all the seven writ petitions is before this Court. Mr. S. Sathish, Standing Counsel for Salem City Municipal Corporation accepts notice on behalf both the respondents in all seven writ petitions and is before this Court.

3. With consent of learned counsel on both sides, main writ petitions are taken up, heard out and are being disposed of.

4. To be noted, learned Standing Counsel for Salem City Municipal Corporation is instructed by a staff from the office of the said Corporation, who is present in Court. This Court is informed that the central theme/core issue in these seven writ petitions is the same. This has impelled this Court to dispose of these seven writ petitions by this common order.

5. Suffice to say that all seven writ petitioners are in the business of Cinematograph exhibition which can be referred to in common parlance as 'cinema theatres'. To be noted, five writ petitions pertain to five different screens in one Multiplex. It may not be necessary to make further elaboration in this regard and it would suffice to say that there is no disputation or disagreement before this Court that all the seven writ petitioners are covered by an Act, which goes by the name 'Tamil Nadu Local Authorities Entertainments Tax Act, 2017 (Act 20 of 2017)', which shall hereinafter be referred to as 'said Act' for brevity. There is also no disputation or disagreement that said Act came into force on and with effect from 28-6-2017.