Mumbai: The Bombay High Court recently frowned at actress Anushka Sharma for not filing two petitions by herself but through her taxation consultant. “There is no reason shown as to why the petitioner cannot file these petitions on solemn affirmation,” said Justices Nitin Jamdar and Gauri Godse in the December 15 order.

Anushka filed the petitions through Shrikant Velekar, a taxation consultant. She challenged orders passed by the deputy commissioner of sales tax, Mazgaon, raising dues for 2012-13 and 2013-14 assessment years under The Maharashtra Value Added Tax Act. Her petitions said she had performed in films and also at awards functions as per a tri-party agreement with her agent Yash Raj Films Pvt Ltd and producers/event organisers.

The assessing officer levied sales tax not on consideration received for films but for endorsement of products and for anchoring at award functions. For 2012-13, the sales tax demand inclusive of interest was Rs 1.2 crore on Rs 12.3 crore consideration. For 2013-14, it was Rs 1.6 crore on nearly Rs 17 crore consideration. Anushka’s petitions said there is no provision to file an appeal unless 10% of the disputed tax is paid.

Anushka’s petitions said the assessing officer erroneously held that by endorsing products and remaining present and anchoring award functions, she acquired copyrights which are goods of intangible nature and sold/ transferred the copyrights. Therefore, the consideration is liable for 5% tax. 

But Anushka contended that copyrights of videos always remain with the producer who is the owner of it. “. . performer’s rights are not copyrights and performer’s rights are not capable of being transferred to any other person,’’ her petition added.

At the hearing, the judges expressed their disapproval saying they had never heard of or seen petitions filed through tax consultants. They asked Anushka’s advocate Deepak Bapat whether Bombay High Court Original Side Rules provide for filing petitions through a tax consultant. Bapat said these petitions will be withdrawn and filed again with Anushka signing them. Disposing of the petitions, the judges granted her liberty to “file petitions afresh on the petitioner’s own affirmation.”

State’s advocate Jyoti Chavan said Anushka has alternate remedy before the appellate authority. “The question of alternate remedy raised by the respondents is kept open,” the judges concluded.