MUMBAI: Actress Anushka Sharma on Friday approached the Bombay high court with petitions against the state and commissioner of sales tax authorities challenging a March 2021 order by the department asking her to pay fees over Rs 1.23 crore for the assessment year 2012-13 under the Maharashtra Value Added Tax Act (MVAT) Act.

She likewise challenged the assessment and demanded fees for three subsequent years.On Thursday when 2 fresh petitions, filed by her now, showed up prior to the HC challenging the 2012-13 and 2013-14 assessment orders, the bench of Justices Nitin Jamdar and Abhay Ahuja provided the department two weeks to react and published it for hearing on February 6.

Additional government pleader Jyoti Chavan for the State and the authorities under the MVAT Act looked for time to submit a reply.Her petition looked for to argue that she has actually not offered copy right and thus sale tax on it can not be imposed and sought quashing of the assessment order.One of her petitions stated she was challenging the evaluation order dated March 31, 2021, under MVAT Act passed by the Deputy Commissioner of State Tax-- the evaluating officer-- for April 1, 2012, to March 31, 2013, by raising a need of Rs 1.23 crore which includes sales tax at Rs 61 lakh and remaining as interest.

The only reason for the aforementioned demand is that the evaluating officer levies sales tax on services rendered by the petitioner against a consideration of Rs 12.3 crore, her petition said.The assessment officer concluded his findings by stating, invoices of Anushka Sharma are not only on account of services however likewise for transfer of entertainers rights under the Copyright Act .

The petition says, sales tax can be levied just if it is developed that performers rights are copyrights...

and for that reason are sales...

under the MVAT Act and such rights are responsible of being transferred.

Unless it is established that there is a sale of items (tangible or intangible), sales tax can not be imposed, was her plea including that the performers rights are not copyrights and not capable of being moved to any other individual.

She had actually in 2012-13 performed for films and different occasions like Bollywood Nights, IIFA awards, GIMA, and so on and got Rs 75 lakh for films, over Rs 10 crore as endorsement fees and practically Rs 1.5 crore for different awards and her case is that the evaluating officer has erroneously imposed sales tax on the consideration got for endorsements and awards.

Her total dues the department said were a number of crores.

She had earlier filed petitions through her tax consultant and the HC had asked why, as the affected celebration, ought to she not submit the petitions.