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(1) Messrs Pranjali Films, Through Its Proprietor, Jajiraj Udharam Vaswani, Nashik; (2) Messrs Shree Renuka Films, Through Its Proprietress, Vaishali Vijay Sanyashiv, District Thane v/s (1) State of Maharashtra, Through Its Secretary, Social Justice, Cultural Affairs, Sports and Special Assistance Department, Mantralaya, Mumbai; (2) Managing Director, Maharashtra Film Stage and Cultural Development Corporation Limited, Mumbai; (3) President, Akhil Bhartiya Marathi Chitra, Maha Mandal Maryadit, Kolhapur


Company & Directors' Information:- MAHARASHTRA FILM STAGE AND CULTURAL DEVELOPMENT CORPORATION LIMITED [Active] CIN = U92100MH1977SGC019882

Company & Directors' Information:- P. B. FILMS LIMITED [Active] CIN = U92100WB2007PLC119040

Company & Directors' Information:- VAISHALI (INDIA) LIMITED [Strike Off] CIN = U74899DL1998PLC093108

Company & Directors' Information:- K C FILMS PRIVATE LIMITED [Active] CIN = U22222UP2014PTC065113

Company & Directors' Information:- F. K. FILMS PRIVATE LIMITED [Active] CIN = U92100MH1974PTC017640

Company & Directors' Information:- A K FILMS PRIVATE LIMITED [Converted to LLP] CIN = U92100MH1999PTC118635

Company & Directors' Information:- C A FILMS PRIVATE LIMITED [Converted to LLP] CIN = U92100MH1999PTC120009

Company & Directors' Information:- PRANJALI (INDIA) PRIVATE LIMITED. [Active] CIN = U74990MH2009PTC189343

Company & Directors' Information:- VAISHALI FILMS PRIVATE LIMITED [Strike Off] CIN = U92100WB2008PTC123768

Company & Directors' Information:- K S B FILMS PRIVATE LIMITED [Strike Off] CIN = U92120MP1999PTC013818

Company & Directors' Information:- AKHIL INDIA PRIVATE LIMITED [Active] CIN = U51109JK2000PTC002046

Company & Directors' Information:- M B FILMS PVT LTD [Strike Off] CIN = U92111PB1993PTC013321

Company & Directors' Information:- S S FILM PRIVATE LIMITED [Strike Off] CIN = U74899DL1997PTC088046

Company & Directors' Information:- A B C FILMS PRIVATE LTD [Active] CIN = U74899DL1987PTC027809

Company & Directors' Information:- K R FILMS PRIVATE LIMITED [Active] CIN = U92110MH1966PTC013500

Company & Directors' Information:- N V FILMS PRIVATE LIMITED [Strike Off] CIN = U92110MH2002PTC134804

Company & Directors' Information:- AKHIL CORPORATION PRIVATE LIMITED [Under Process of Striking Off] CIN = U74900TG2015PTC098902

Company & Directors' Information:- U. K. FILMS PRIVATE LIMITED [Strike Off] CIN = U92412WB2010PTC155635

Company & Directors' Information:- RENUKA FILMS PRIVATE LIMITED [Strike Off] CIN = U32304UP1984PTC006889

Company & Directors' Information:- S R FILMS LTD [Strike Off] CIN = U92111PB1981PLC004669

Company & Directors' Information:- FILMS PRIVATE LIMITED. [Active] CIN = U92100MH1954PTC009231

Company & Directors' Information:- B R FILMS INDIA PRIVATE LIMITED [Active] CIN = U92110MH1971PTC015384

Company & Directors' Information:- J P FILMS PVT LTD [Strike Off] CIN = U92100WB1984PTC001447

Company & Directors' Information:- D K FILMS PVT LTD [Strike Off] CIN = U92112DL2001PTC111829

Company & Directors' Information:- I M FILM PRIVATE LIMITED [Active] CIN = U92130MH2005PTC157776

Company & Directors' Information:- V N FILMS PRIVATE LIMITED [Amalgamated] CIN = U92490MH2007PTC284657

Company & Directors' Information:- D AND G FILMS PRIVATE LIMITED [Strike Off] CIN = U92111DL2004PTC130329

Company & Directors' Information:- P & R FILMS PRIVATE LIMITED [Active] CIN = U92400DL2011PTC227543

Company & Directors' Information:- A M FILMS PRIVATE LIMITED [Strike Off] CIN = U74899DL1992PTC051420

Company & Directors' Information:- FILM INDIA PVT LTD [Strike Off] CIN = U92113PB1985PTC006369

Company & Directors' Information:- R R FILMS PRIVATE LIMITED [Strike Off] CIN = U92114MH2000PTC127612

Company & Directors' Information:- AT FILMS PRIVATE LIMITED [Strike Off] CIN = U92100MH2008PTC187702

Company & Directors' Information:- G G FILMS PVT LTD. [Strike Off] CIN = U92111WB1989PTC046190

Company & Directors' Information:- B M FILMS (PVT) LTD [Strike Off] CIN = U99999DL1973PTC006717

Company & Directors' Information:- CHITRA FILMS PRIVATE LIMITED [Strike Off] CIN = U92111DL1988PTC030302

Company & Directors' Information:- M M FILMS PVT LTD [Strike Off] CIN = U92111CH1970PTC002955

Company & Directors' Information:- S V FILMS PRIVATE LIMITED [Strike Off] CIN = U92110MH1976PTC019358

Company & Directors' Information:- SHREE CHITRA PVT LTD [Strike Off] CIN = U29248PN1961PTC012183

Company & Directors' Information:- RENUKA CHITRA PRIVATE LIMITED [Strike Off] CIN = U99999KA1949PTC000987

Company & Directors' Information:- K S O FILMS PVT LTD [Strike Off] CIN = U92114PB1978PTC003808

Company & Directors' Information:- S I AND D FILMS PRIVATE LIMITED [Strike Off] CIN = U92100MH2002PTC137321

Company & Directors' Information:- PRANJALI FILMS INDIA PRIVATE LIMITED [Strike Off] CIN = U92100MH2004PTC148575

Company & Directors' Information:- J S FILMS PRIVATE LIMITED [Active] CIN = U92100MH2005PTC153658

Company & Directors' Information:- A. A. FILMS PRIVATE LIMITED [Active] CIN = U92100MH2008PTC180322

Company & Directors' Information:- MUMBAI FILM COMPANY PRIVATE LIMITED [Active] CIN = U92100MH2010PTC207697

Company & Directors' Information:- M S AND S FILMS PRIVATE LIMITED [Strike Off] CIN = U92110MH2003PTC139849

Company & Directors' Information:- S N FILMS PRIVATE LIMITED [Strike Off] CIN = U92110MH2004PTC146211

Company & Directors' Information:- R M FILMS PRIVATE LIMITED [Strike Off] CIN = U93030MH2012PTC232871

Company & Directors' Information:- M P R FILMS PRIVATE LIMITED [Strike Off] CIN = U22222MH2012PTC235794

Company & Directors' Information:- A S FILMS PRIVATE LIMITED [Strike Off] CIN = U74120MH2013PTC239421

Company & Directors' Information:- K V V FILMS PRIVATE LIMITED [Strike Off] CIN = U92412TG2011PTC078056

Company & Directors' Information:- N. A. R. T. FILMS PRIVATE LIMITED [Active] CIN = U74999DL2017PTC325681

Company & Directors' Information:- K 3 S FILMS PRIVATE LIMITED [Active] CIN = U92100DL2012PTC246330

Company & Directors' Information:- U C FILMS PRIVATE LIMITED [Active] CIN = U92113DL2005PTC137673

Company & Directors' Information:- M. D. FILMS PRIVATE LIMITED [Active] CIN = U93090DL2016PTC308419

Company & Directors' Information:- D FILMS PRIVATE LIMITED [Active] CIN = U92490OR2020PTC034576

Company & Directors' Information:- T V FILMS PRIVATE LIMITED [Strike Off] CIN = U92110MH1969PTC014215

Company & Directors' Information:- M G FILMS PVT LTD [Strike Off] CIN = U92140MH1973PTC016411

Company & Directors' Information:- B M S FILMS PRIVATE LIMITED [Strike Off] CIN = U92120KA1950PTC000647

Company & Directors' Information:- R D FILMS PRIVATE LIMITED [Strike Off] CIN = U32112DL1972PTC006088

Company & Directors' Information:- IN FILMS PRIVATE LIMITED [Strike Off] CIN = U74940DL1988PTC032954

Company & Directors' Information:- RENUKA CHITRA LIMITED [Not available for efiling] CIN = U99999MH1949PLC007541

Company & Directors' Information:- K D VASWANI AND COMPANY LIMITED [Liquidated] CIN = U99999MH1951PLC008473

Company & Directors' Information:- P AND H VASWANI PVT LTD [Strike Off] CIN = U17200MH1952PTC008946

Company & Directors' Information:- FILM CHITRA PVT. LTD. [Strike Off] CIN = U99999DL2000PTC003398

    Civil Writ Petition No.5578 of 2006

    Decided On, 18 February 2008

    At, High Court of Judicature at Bombay

    By, THE HONOURABLE MRS. JUSTICE RANJANA DESAI & THE HONOURABLE MRS. JUSTICE ROSHAN DALVI

    For the Appellants : N.V. Bandiwadekar, Advocate. For the Respondents: R2, R.S. Apte, N.R.Babra, Thakur, Advocates.



Judgment Text

Smt. Roshan Dalvi, J.


1. The Petitioners are producers of films in Marathi language.


2. The State Government has framed various schemes for providing financial assistance to Marathi films by various Government Resolutions (GRs) issued from time to time.


3. The Petitioners claim their right of financial assistance under the G.R dated 6th November, 2003, Exhibit- A to the Petition.


4. Under the said G.R financial assistance upto Rs.15 lakhs is granted to producers of quality Marathi films ?as per the Recommendation of the Film Review Committee, as per serial number, in accordance with the Rules and as per availability of finance ?. Financial assistance grantable under the said G.R is upto the maximum of Rs.15 lakhs in 3 installment s as stated therein.


5. The Producer must produce his first film with his own finance. The 2nd and subsequent films are eligible for the assistance. The producer must obtain Censor Board Certificate by 31st December of the relevant year in which he applies for the grant. He should submit the cassette or C D of the film to Dadasaheb Phalke Chtranagari (the Chitranagari) by 15th Janua ry of the following year. The Chitranagari is required to inspect and recommend the film to the Film Review Committee by 31st Janua ry of that year. The final Government decision is to be taken upon the submission of the film and the Recommendation by 31st March of that year. No waiting list was to be maintained.


6. It is, therefore, seen that a time- bound schedule is laid down under the said G.R. The time schedule is required to be followed by the producers, the Chtranagari as well as the Review Committee.


7. The Petitioners 1 and 2 obtained the Censor Board Certificates issued in respect of their fitness on 15th September, 2004 and 31st December, 2004 respectively. They submitted their C.Ds /Ca s s et tes before the scheduled date. The Petitioners were not granted any assistance or communicated the Government decision of 31 st March 2005, which was the last date for the grant / decision, given that no waiting list was to be maintained as expressly laid down in the G.R dated 6th November, 2003.


8. The Government, instead, sought to act under a later G.R passed on 11 th October, 2005, Exhibit- B to the Petition. Under the said G.R the previous G.Rs including the G.R dated 6th November, 2003 were superseded. The Scheme under the G.R dated 11th October 2003 for grant of financial assistance to film producer s in Marathi language was modified from the date of that Resolution.


9. Hence for applications for Government assistance for production of quality Marathi films, which were made from 11th October 2005, the said G.R dated 11th October 2005 would be applicable.


10. Under the G.R dated 11 th October 2005 films were classified under 'A', 'B' and 'C' categories for the grant of Rs.20 /3 0 lakhs, 15 lakhs and 5 lakhs respectively.


11. The films of both the Petitioners have been classified in 'C' category. In the contention of the State that the Petitioners have, therefore, become eligible for the Government assistance of Rs.5 lakhs each under the G.R dated 10th November 2005 . The Petitioners claim an assistance of Rs.15 lakhs each upon the recommendation of the Chitranagari of their respective films under the G.R dated 6th November 2003 as the Petitioners had applied for the grant under that G.R in compliance with its directions and within the time schedule specified therein.


12. The Petitioners contend that they were entitled to be communicated the final Government decision by 31st March 2005. The Respondent s failed to so communicate. The Petitioners were on the wait- list of the Respondent s, which the Respondent s failed to clear. The Respondent s, therefore, cannot claim to be governed by the subsequent G.R which was not in operation until the last date of the time schedule which the Respondent s were meant to comply. Mr. Bandiwadekar, on behalf of the Petitioners rightly contended that though the G.R dated 11th October 2005 were expressly made prospective, the reliance of the Government upon that G.R for the films of the Petitioners which were submitted well prior to the date of its passing, made it retrospective in operation. Retrospective operation of such a G.R is impermissible except when there is an express provision of retrospectivity. The G.R dated 11th October 2005 is made expressly prospective and hence inapplicable to the case of both the Petitioners.


13. The State Government has relied upon a letter dated 8th March 2006 issued by the Department of Cultural Affairs to the 2nd Respondent s containing explanatory / clarificatory instructions for the grant of financial assistance to classic Marathi films. Under the said letter a distinction is made between the films watched by the earlier Scrutiny Committee and the films, pending for being watched, though received before the passing of the G.R dated 11th October 2005. The former are directed to be covered by the G.R dated 6th November 2003 and the latter by the G.R dated 11th October 2005.


14. As the Petitioner's films, though duly submitted as per the time schedule set out in the G.R dated 6th November 2003 were pending scrutiny and recommendation and the final decision of the Government , they came to be considered under the later G.R dated 11 th October 2005 and were certified to be in 'C' category as ?per the new scheme ?.


15. The Petitioners contend that the clarificatory letter dated 8th March 2006 is not a notification issued by the Government under Act 166 of the Constitution of India for the conduct of the business of the State Government and hence cannot override the G.Rs dated 6th November 2003 and 11th October 2005. Mr. Bandiwadekar drew our attention to the case of Trimbak Sangramappa Kadge Vs. State of Maharashtra & Ors. 2003(2) Bom.C.R.231 in which the Division Bench of this Court has held that clarifications issued by the Government under a circular, which are administrative in nature, cannot nullify, alter, vary or supersede the terms of a G.R. Further it is also been held by the Apex Court in the case of Central Bureau of Investigation Vs. Ravi Shankar Srivastava IAS and Another (2006) 7 Supreme Court Cases 188 that an interdepartment al letter was not a Notification under Act 166 of the Constitution and could not rescind an earlier Notification.


16. It is contended by Mr. Apte on behalf of Respondent s 2 and 3 that the Petitioners' action lacks bonafides as the Petitioners applied for tax exemption under the G.R dated 11th October 2005 and then contended its non- applicability to their case. The Petitioners have denied this fact in their affidavit in rejoinder. The G.R dated 6th November 2003 does not make any reference to tax exemption. No earlier G.R dealing with tax exemption is shown. The Reference to Tax Exemption in the G.R dated 11th October 2005 is only thus:


?Decision regarding tax exempt ion from entertainment duty ? Not relevant.?


17. Mr. Bandiwadekar contended that tax exemption was always available to Marat

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hi film producer s in earlier G.Rs. If that is so, tax exemption could be availed of by the Petitioners. If not, the Petitioners would be liable to entertainment tax, which may be charged / deducted. 18. In this Petition, the Petitioners have made out a case for grant of an appropriate Writ to consider the Petitioners films for recommendation by the Chitranagari and final decision by the State Government under the G.R dated 6th November 2003. 19. The impugned decision of the Respondent s under the G.R dated 11th October 2005 is set aside. 20. It is, however, clarified that no specific direction for sanction and payment can be issued in favour of the Petitioners as prayed for. 21. In the circumstances, there shall be no order as to costs.
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