Thread by @LiveLawIndia

#BombayHighCourt is hearing actor Anushka Sharma's four pleas against tax notices issued under the Maharashtra Value Added Tax Act from 2012-2016.

#AnushkaSharma

It is Anushka's case that the assessing officer wrongly held that by endorsing products and anchoring she acquired copyrights or tangible goods, that are sold and transferred. She contended that the copyright always remains with the producer.

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Hearing before division bench of Justices Nitin Jamdar and Abhay Ahuja

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J Jamdar - Why don't you go in appeal?
What is the problem? We have held in a case that if there is even some level of factual enquiry required, then it should go in appeal.

#AnushkaSharma

Adv Deepak Bapat - It is my case that the order is without jurisdiction. So we need not go into the facts. I don't hold the copyright for the performances for which I am being charged.

#AnushkaSharma

Adv for Anushka reads the assessment order.

Performers rights are provided under the Indian Copyright Act..

I am only rendering services, for a film or to advertise a product. Even when I am invited to a marriage for which I get paid...

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Adv Bapat - They are trying to say that performers rights and copyrights are the same.

I have the performers rights, but it will have to be seen if I have received any consideration for the transfer of the rights.

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Adv Bapat says that performers rights were incorporated to protect the performer under the Copyright Act.

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Adv Bapat - The assessing officer claims that as the performer's rights are provided under the Copyright Act therefore it is a Copyright.

J Jamdar says the officer seems to have borrowed the meaning of the performer's rights from the Copyright Act.

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J Jamdar - You can comment whether he could have done this at all.

J Jamdar - Is there a limitation period for appeal?

Adv Bapat - Yes, that has gone.

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Adv Bapat cites a judgement - In this case the issue was whether the senior artiste's performance would be protected by the Copyright Act. The court held it wasn't.

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J Jamdar - You can argue all this in appeal. We are on a very narrow point whether this can be adjudicated in appeal or not. This will need adjudication of factual aspects. There are disputed questions.

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Government Pleader Adv Jyoti Chavan submits that Sharma entered into a contact with @yrf

This is not the first time we are hearing a matter where an alternate remedy is available.

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J Jamdar - Do you want us to pass a detailed order or will you go in appeal?

"After arguments for sometime, the petitioner says she will avail of the alternate remeady provided under the statute. All contentions kept open. Appeal to be filed within two weeks. Pet. disposed"