Chennai Corporation’s recent announcement of a resolution that allows the civic body to levy a 10 per cent entertainment tax on entry fees for concerts, dramas, shows or events conducted on the premises of any institution may have come as a shocker to artistes, but, this is not the first time such a resolution has been passed. If we look at history, the world of theatre I faced a similar situation in the early years of Independence.

T.K. Shanmugam’s contributions to the world of Tamil theatre went beyond his role as an actor-producer. The man, popular as ‘Avvai’ Shanmugam after portraying the saint-poet Avvaiyar in a play, considered the welfare of an artiste as a prerogative to the growth of the art itself. He undertook several activities with this as a focus and, in 1943, founded a handwritten tabloid — Arivuchudar — exclusively for the theatre fraternity. He also founded Arivu Abhivrutti Sangam in Madurai (1938), an organisation for the personal development of artists, where they could read magazines, learn languages and listen to speeches by leaders. In 1949, Shanmugam was also instrumental in the founding of Nataka Kazhagam, that worked towards the betterment of theatre and improvement of the financial status of actors. 

T.K. Shanmugham as Maamallan in the Sivagamiyin Sabatham, a Tamil historical play based on Kalki Krishnamurthy’s novel of the same name
| Photo Credit:
The Hindu Archives

He found support in notable names fromtheatre and cinema — S.S. Vasan, A.V. Meiyappa Chettiar, M.K. Thyagaraja Bhagavathar, N.S. Krishnan, S.V. Sahasranamam, V.C. Gopalaratnam and K. Sarangapani — who were associated with Nataka Kazhagam since its inception. Director K. Subrahmanyam and comedian T.N. Sivathanu officiated as secretaries, while Shanmugam was the first president of the working committee. A.V. Meiyappa Chettiar gave a generous donation of ₹ 2,501 to the organisation at the time of its founding.

To raise funds for its working, Nataka Kazhagam organised a series of ticketed shows — music, dance and drama — which spanned over a month. These shows were held between March and April in 1950 at an open air-theatre on the Congress grounds (from where it functioned), said to be first-of-its-kind in the country. Crowds, in large numbers, thronged these performances that were also presided over by several political leaders such as C. Rajagopalachari, R.R. Diwakar (Union Minister for Information and Broadcasting) and B. Gopala Reddi (Finance Minister of Madras). The Nataka Kazhagam had set the perfect stage for its efforts to address the then prevailing issue of entertainment tax on entry tickets for performances.

It was in 1947 that the Government of Madras proposed a bill, which raised the entertainment tax to 33.33%, from 18.75%. It caused a stir in the theatre fraternity and resolutions were passed at conferences held in Madras and Thanjavur against its implementation. In a detailed statement issued to the press, TKS Brothers came out strongly against the move with a statement that spoke about the financial aspects of theatre production. Nawab Rajamanickam Pillai (founder of Madurai Devi Bala Vinodha Sangita Sabha) had said that with the proposed increase in levy, he would wholeheartedly invite the government to take over the running of his troupe. Better sense prevailed, as the final legislation had a graded rate of tax (12.5 per cent for tickets priced under ₹ 3, 20 per cent for tickets from ₹3 to ₹5 and 33.33 per cent for tickets priced higher than ₹5). While it was a welcome relief, the industry, led by Nataka Kazhagam soon came out with a call to abolish the levy.

Hemalatha and T.K. Bhagavathi in TKS Brothers’ popular Tamil drama Raja Raja Chozhan
| Photo Credit:
The Hindu Archives

In April 1950, Nataka Kazhagam sent out a plea to the Government of Madras, requesting a total exemption of tax to theatre performances. A delegation, led by Pammal Sambanda Mudaliar, met the then Chief Minister P.S. Kumaraswamy Raja and B. Gopala Reddi (freedom fighter-politician) in July 1950 and explained the rationale behind their plea. They stated that the emergence of cinema as a popular medium of entertainment had affected the growth of stage plays and that it required the state patronage to sustain itself. The role of plays as potential vehicles of propaganda was stressed upon, as also the fact that the existing revenue in-flow to the government on account of this levy on dramas was meagre.

Their attempts led to the desired effect, as the government announced an exemption for plays from the ambit of entertainment tax “with effect from April 1, 1951”, followed with a similar exemption for music and dance.