:Making it clear that the word 'Gethu' is a Tamil one as named in a film starring Udayanidhi Maran, son of DMK leader M K Stalin,Madras High Court today set aside the order of Commercial Taxes and Registration Department, refusing to exempt the film from Entertainment Tax.
"The findings of the six member committee that the word Gethu is not a Tamil word is not supported by any evidence.The basis for coming to such a conclusion is not explained by the members of the committee," Justice M Duraiswamy said on a petition filed by the producers, challenging refusal to exempt the film from entertainment tax.
He said the committee without any basis had concluded that the word Gethu was not a Tamil one in spite of the fact that it finds a place even in the dictionary published by the Government.
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The Tamil Nadu government on July 22 2006 had decided to grant exemption for movies with Tamil titles and by another GO imposed certain conditions to grant exemption from entertainment tax.
The six member committee was constituted by the present Government to view Gethu for entertainment tax exemption and give recommendations to Commissioner, Commercial Taxes Department .
On its recommendations, the Department refused to grant exemption of entertainment tax to the movie, following which the producers moved court.
The producers submitted various dictionaries to the Court to establish that the word Gethu is a Tamil word.
After going through the arguments and submissions by the Government, Justice Duraiswamy said "even the word Tamil has been written in English as Tamil".
Though the actual pronunciation of 'Tamil' in English is 'Thamil',we write the word "Thamil" in English only as Tamil.
The Judge said the six member viewing committee gave a finding in favour of the producer with regard to four other conditions whereas erroneously, without any basis concluded that the word "GETHU"is not a Tamil Word.
The Judge then allowed the petition and directed the authorities to exempt the film from Entertainment Tax.