Why can’t Anushka Sharma file tax petition herself, asks Bombay HC

The Bombay High Court has said that it has never seen or heard of petitions being filed through tax consultants, and asked actor Anushka Sharma’s advocate why she could not file the tax petitions herself. Anushka Sharma had filed two petitions through her taxation consultant challenging orders passed by the Deputy Commissioner of Sales Tax, Mazgaon, asking for dues for 2012-13 and 2013-14 assessment years. 

The bench of Justices Nitin Jamdar and Gauri Godse said, "These petitions are filed through the taxation consultant of the petitioner (Anushka Sharma). There is no reason shown as to why the petitioner cannot file these petitions on solemn affirmation."

The court asked Anushka Sharma’s advocate Deepak Bapat whether the Bombay High Court Original Side Rules provide for filing petitions through a tax consultant. Bapat said that these petitions will be withdrawn and filed again with Anushka Sharma signing them. 

The petitions that were disposed of by the court were similar, except for their challenges regarding the assessment years. The court was irked that the petitions were filed by the taxation consultant and not the actor herself. 

"The Writ Petitions are accordingly disposed of with liberty to the Petitioner to file Petitions afresh on the Petitioner’s own affirmation," the court added. 

Sharma’s petitions stated that she had performed in films and award functions as per a tri-party agreement with her agent Yashraj Films and producers and event organisers. The assessing officer levied taxes not on the consideration she received but for endorsement of products and anchoring award functions. The sales tax, inclusive of interest, amounted to Rs 1.2 crore for 2012-13 and Rs 1.6 crore for 2013-14. 

The assessing officer erroneously held that by endorsing products and remaining present at award functions, she acquired copyrights which are liable to 5 per cent tax. She argued that the copyrights of the videos always remain with the producer. "Performer's rights are not copyrights and performer's rights are not capable of being transferred to any other person," the petitions stated.

(With inputs from Vidya)

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