ORDER : The petitioner has filed the above writ petition to issue a Writ of Certiorari to call for the records in passing of the impugned order by the third respondent in his proceedings in No.1515/OM/ Revenue/Ent-Tax/2014-15, dated 01.02.2016 and to quash the same 2. It is the case of the petitioner that they have exhibited films with Tamil title in their theatre and therefore, they are entitled to tax exemption under the Entertainment Tax Act. 3. It is not in dispute that the petitioner collected the Entertainment Tax from the viewers of 25 movies listed in the impugned order dated 01.02.2016. 4. Mr. M. Govindarajan, learned Government Pleader, Puducherry appearing for the respondents submitted that the petitioner, being the theatre owner, has no locus standi to file the present writ petition challenging the denial of exemption under the Entertainment Tax Act. 5. Now, it is brought to the notice of this court that a Viewing Committee, appointed by the Government of Puducherry, had viewed the movies and came to the conclusion that the 25 movies mentioned in the impugned order do not bear the Tamil title hence, those movies are not entitled for exemption of Entertainment Tax. 6. Mr. D. Ravichander, learned counsel appearing for the petitioner submitted that the report of the Committee has not been furnished to them. 7. Since the petitioner is only a theatre owner, we cannot expect the Committee to furnish the copy of the report to all the theatres in which the movies are exhibited. If the Producer is aggrieved over the report of the Committee, the Producer should have challenged the report. If the Government had given exemption of Entertainment Tax and in spite of granting exemption, if the authorities claim Entertainment Tax from the theatre owner, in that case, the theatre owner can challenge the action taken by the authority in claiming the Entertainment Tax. 8. In the case on hand, the Government had taken a decision that all the 25 movies exhibited in the petitioner theatre do not bear the Tamil title therefore, those movies are not entitled for exemption of Entertainment Tax. As the petitioner being a theatre owner, he cannot challenge the decision taken by the Committee finding that all the 25 movies do not bear the Tamil title. 9. As the petitioner being a theatre owner, he cannot challenge the decision taken by the Committee finding that all the 25 movies do not bear the Tamil title. 9. It is also brought to the notice of this court by the learned Government Pleader that the decision of the Government in refusing to grant exemption of Entertainment Tax has become final and was also not challenged before the Court of Law. 10. In these circumstances, I do not find any reason to entertain this writ petition for the reason that the petitioner being a theatre owner has no locus standi to claim exemption of Entertainment Tax, more so, when the Government had rejected the claim made by the petitioner stating that all the 25 movies do not bear Tamil title. 11. In view of the above, on the ground of locus standi of the petitioner, the writ petition is liable to be dismissed. Accordingly, the writ petition is dismissed. No costs. Consequently, connected miscellaneous petition is closed.