SC to hear if film on gays deserves tax break

Does depicting homosexuality in a movie amount to showing a social evil?

The question has come up before the Supreme Court which is to adjudicate on Gujarat government’s decision to deny entertainment tax exemption to a Gujarati movie portraying discrimination faced by a homosexual person.

Under the state law, entertainment tax exemption is given to Gujarati language films made after April 1, 1997, except those depicting evil customs, blind faith, Sati, dowry and other social evils or those against the national unity.

The state government denied entertain tax exemption to ‘Meghdhanushya’ (a spectrum or a rainbow) starring Gujarati actors Manvendra Singh G ohit and RJ Devki on the ground that it came under the exception. Considered to be the first movie to positively represent the gay community on Gujarati silver screen, it was released in 2013 and also selected as India’s entry to the Oscars.

On a petition filed by the film’s director Kiran Kumar Rameshbhai Devmani, the Gujarat high court on Feb. 28, 2014, directed the state government to grant the necessary tax exemption. The SC stayed this verdict after the state government challenged the order. An SC bench has agreed to hear the parties in detail. In its appeal before SC, the state said the film revolved around the “controversial” subject of homosexuality and had been granted an adult certificate from the Censor Board. It sought to justify the denial of entertainment tax exemption, saying its theme came under the exception category. Devmani had petitioned the HC after Gujarat’s Commissioner of Entertainment Tax twice declined him entertain tax exemption.