31 Mar, 2023
Bombay High Court rejects actress' Anushka Sharma plea against Sales Tax Demand
Yesterday, the Bombay High Court rejects Anushka Sharma's plea challenging orders passed by the state Sales Tax department demanding tax for assessment years between 2012 and 2016 under the Maharashtra Value Added Tax Act.
The actress had filed four petitions challenging four orders passed by the Sales Tax department levying a tax for assessment years 2012-13, 2013-14, 2014-15 and 2015-16 under the Act.
A division bench of Justices Nitin Jamdar and Abhay Ahuja held that Anushka Sharma had the alternate remedy of filing an appeal against the orders under provisions of the Maharashtra Value Added Tax (MVAT) Act.
During the trials, the bench held "Why should we entertain the petitions when the petitioner has a full-fledged remedy of appeal available under the Act? The statutory provision is available."
The court further directed the actress to file an appeal before the Deputy Commissioner of Sales Tax (Appeals) within a period of four weeks.
The Sales Tax Department also contended that as he 'transferred" the copyright to the producers of such events for a fee, it was akin to a sale.
The court also said that the issues raised by Anushka in her petitions can be decided by the appellate authority.
The court said, "The authority will go into all the issues and conduct a detailed inquiry. If we sit to decide this, then every MVAT Act matter will come here." According to Anushka's plea, during the concerned period she performed in films and at award ceremonies as part of a tri-party agreement with her agent Yashraj Films Pvt Ltd and producers/event organisers.
The assessing officer also levied sales tax not on film consideration but on product endorsements and anchoring at award functions, stating that Anushka had transferred her performer's right.
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