Cannot appreciate tax exemption to IPL: Madras HC

It also directed the state government to file a counter by July 14 to a Public Interest Litigation that sought to regulate IPL matches in the state according to Tamil Nadu Entertainment Tax and Tamil Nadu Cinemas Act.

The First Bench of the Madras High Court, comprising Chief Justice M Y Eqbal and Justice T S Sivagnanam, also said prima facie it appears “there is no authority to regulate tariff of entertainment nor they (BCCI) are paying entertainment tax. Tickets are sold at Rs 25,000 and Rs 40,000."

Observing that "the grounds set by the petitioner appeared to be well-considered,” the judges directed the government pleader on behalf of state government to file its counter by July 14.

The PIL filed by Vasan, alias Sakthi Vasan, had contended that the matches conducted by the IPL "are for the entertainment of the public.” He submitted that the tickets for the IPL matches were being sold at exorbitant rates and the higher range of tickets are purchased by the rich and the affluent.

The petitioner said the state Home Department was the authority for regulating the tariff for entertainment, which he said would include the IPL matches, but the "department failed to regulate the (IPL) tariff."