Govt files affidavit in HC, saying it has decided to amend notification

From now onwards, defence personnel (in service) will not have to remain in military uniform while watching movies to avail of entertainment tax exemption in the territorial jurisdiction of Haryana.

The Haryana government filed a short affidavit in the Punjab and Haryana High Court on Friday, submitting that it had decided to amend the existing notification, as per which, a serving defence personnel has to be in uniform to avail of entertainment tax benefit.

The affidavit was filed by the Haryana government after a petition sought quashing of the order under Rule 23 of the Punjab Entertainment Duty Rules that made it mandatory for the defence personnel to be in military uniform while watching movies in order to avail of the entertainment tax exemption.

Notices were issued to Haryana after hearing the averments of Lieutenant Alifa Akbar, a resident of Chandimandir.

The petitioner had sought directions that the government be directed to issue strict instructions to all places of entertainment in the state to follow the exemption provisions meant for defence personnel in letter and spirit.

“The State may be directed to examine the feasibility to enact a Rule similar to Rule 34 (b) of Delhi Entertainment Tax, Rules 1997, where in entertainment tax exemption is granted to defence personnel on the simple production of an identity card at the ticket counter,” the petitioner had submitted.

In 1966, the Punjab Entertainment Duty Rules-1956, was made applicable to Haryana. Rule 23 provides for entertainment tax exemption to defence personnel. It says besides wearing uniform, the defence personnel will have to produce identity card and also a duly signed identity certificate to avail the benefit.

... contd.