Actor Anushka Sharma has moved the Bombay High Court difficult two orders handed by the deputy commissioner of Sales Tax elevating dues for 2012-13 and 2013-14 evaluation years below the Maharashtra Value Added Tax Act. A division bench of Justices Nitin Jamdar and Abhay Ahuja on Thursday directed the gross sales tax division to answer her pleas and posted the matter for additional listening to on February 6. Also learn: Anushka Sharma, Virat Kohli’s daughter Vamika turns two
Sharma has sought that the courtroom quash and put aside the orders handed by the Sales Tax division. She has filed 4 petitions for the evaluation years 2012-13, 2013-14, 2014-15 and 2015-16.
The actor filed the petitions final week after the HC in December 2022 refused to entertain a petition filed by Sharma’s taxation guide Shrikant Velekar difficult the Sales Tax division orders. The HC had then famous that there was no motive why the affected particular person (Anushka) couldn’t file the petitions herself. According to Sharma’s petitions, she carried out in movies and at award ceremonies as a performer as a part of a tri-party settlement along with her agent, Yashraj Films Pvt Ltd and producers/occasion organisers.
The assessing officer levied gross sales tax not on movie consideration however on product endorsements and anchoring at award features holding that Sharma had transferred her performer’s rights, the pleas stated.
For 2012-13, the gross sales tax demand inclusive of curiosity was ₹1.2 crore on ₹12.3 crore consideration and for the yr 2013-14, it was ₹1.6 crore on almost ₹17 crore consideration. The gross sales tax division handed the orders between 2021 and 2022. The actor in her petitions stated there was no provision to file an enchantment earlier than the appellate authority until 10 per cent of the disputed tax is paid.
The assessing officer had erroneously held that by endorsing merchandise and remaining current at award features, she had acquired copyrights and bought/transferred the identical, the petitions stated. The pleas contended that the copyrights of movies at all times stay with the producer who’s the proprietor of the identical.
“Unless it is established that there is sale of goods (tangible or intangible), sales tax cannot be levied,” the pleas stated. Sharma stated an actor who has carried out a job in a film can’t be referred to as a creator or producer of the movie and therefore doesn’t personal copyrights of the movie.
“The petitioner submits that as an actor does not possess any copyright in the film, the question of transferring/selling the same to any other person or producer does not arise,” the petitions stated. If as per the Sales Tax division, Sharma has transferred her performer’s rights then it ought to say to whom she has finished so, the pleas stated.
“Performer’s rights are to protect the interests of the actor and are not for transfer or sale,” the actor stated in her pleas. Anushka Sharma is understood for her roles in movies like PK, Rab Ne Bana Di Jodi, Sultan and Zero, amongst others.