Bombay HC dismisses Anushka Sharma's sales tax-related petitions; here's why
Anushka Sharma 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 levied sales tax not on film consideration but on product endorsements and anchoring at award functions.
FollowThe Bombay High Court on Wednesday (December 21) disposed of two petitions filed by Bollywood actor Anushka Sharma challenging orders passed by the deputy commissioner of sales tax, Mazgaon, raising dues for the 2012–13 and 2013–14 assessment years under the Maharashtra Value Added Tax Act.
It is reportedly said that both petitions are similar except for their challenges to the assessment years. The actor filed these petitions through Shrikant Velekar, a taxation consultant, rather than herself, which irked the bench.
The bench, headed by Justices Nitin Jamdar and Gauri Godse said, "These petitions are filed by the petitioner's taxation consultant. There is no reason why the petitioner (Anushka) cannot file these petitions on solemn affirmation."
"The writ petitions are thus dismissed, with the petitioner free to file petitions on the petitioner's own affirmation," the bench also said.
According to Sharma's petitions, 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 levied sales tax not on film consideration but on product endorsements and anchoring at award functions.
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For 2012–13, the sales tax demand, including interest, was Rs 1.2 crore on a Rs 12.3 crore consideration. In 2013–14, it was Rs 1.6 crore on nearly Rs 17 crore in consideration. Anushka's petitions said that there is no provision for filing an appeal unless 10 percent of the disputed tax is paid.
Anushka also stated that the copyrights to videos always remain with the producer, who is the owner of them. "Performer's rights are not copyrights, and performer's rights are not capable of being transferred to any other person," the petitions added.
