The Hindu Business Line : Entertainment may not wholly depend on language

On language, there have been many fights. One such was waged at the apex court between Aashirwad Films and the Union of India. The bone of contention was a notification issued by the Andhra Pradesh Government levying entertainment tax based on the language of the movie. Tax rate for Telugu films was fixed at 10 per cent, while for non-Telugu films, the rate was 24 per cent.

Aashirwad Films, a Hyderabad-based distributor of Hindi films, was aggrieved at the higher tax for the non-Telugu films. The company's representations before the State government to withdraw the `discriminatory tax' were in vain.

Boskos thromuldo boskos, says the `first soldier' in All's Well That Ends Well (Act IV, scene I), and Parolles asks, "I know you are the Muskos' regiment: And I shall lose my life for want of language; if there be here German, or Dane, low Dutch, Italian, or French, let him speak to me; I'll discover that which shall undo the Florentine."

In the land of Indian movies, Hindi is at the top, accounting for the maximum number of films certified by the Censor Board; for instance, in 2003, Hindi scored 222, while Telugu and Tamil each stood at a little above 150. "There's language in her eye, her cheek, her lip, nay, her foot speaks; her wanton spirits look out at every joint and motive of her body," writes the Bard in Troilus and Cressida. A filmi version of these lines may not need any language support, you'd agree.

Entertainment of a person might not wholly depend upon the language of the film he sees, conceded the court. "A film may be produced in one language and may be dubbed in another. Even within a State, people belonging to different regions may speak different languages, although the State language may be one."

The State undoubtedly enjoys greater latitude in the matter of a taxing statute; it may impose a tax on a class of people, whereas it may not do so in respect of the other class, reminded the Supreme Court.

However, while a taxation statute can `pick and choose to tax some,' it is necessary that the classification is reasonable. "The extent of reasonability of any taxation statute lies in its efficiency to achieve the object sought to be achieved by the statute."

The entire matter should also be considered from a social angle, insisted the court. "In any case, it cannot be the object of any statute to be socially divisive." Social values as mentioned in the Constitution are the touchstone, and so taxation statute should not disturb the social fabric.

Seen thus, the differential entertainment tax of Andhra Pradesh did not pass the test. Justices S. B. Sinha and Markandey Katju of the apex court said that it was difficult to laud the objective of the taxation statute in the instant matter, which differentiated on the basis of language alone.

"This is definitely divisive of social attributes of the polity and Article 14 in its basic form, i.e., equality before law." The classification thus is arbitrary and as such violative of Article 14 of the Constitution of India, they ruled.

Tailpiece

"To recover the cost of the helmet... "

"You submitted a bill to the accountant?"

"No, I fixed a solar panel on top!"

http://Detaxification.blogspot.com

D. Murali

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