JUDGMENT : G. ROHINI, J. 1. The petitioner who claims to be a student of law filed this petition by way of public interest litigation with the following prayer: “a. Issue an order, direction or writ in the nature of mandamus directing the respondents to declare the movie “Bajrangi Bhaijaan” as exempted from entertainment tax including all other taxes levied by the Government; and b. Issue order, direction or writ in the nature of Mandamus directing the respondents to take earliest steps on time to time to declare all such films tax free which promote national unity, humanism and mutual brotherhood in Country;” 2. Except referring to the reviews of the Film ‘Bajrangi Bhaijaan’ in various periodicals and his own narration about some of the scenes in the film, the petitioner did not mention even the provisions of law under which a film can be exempted from Entertainment Tax. The petitioner who appeared in person is also unable to answer any of the questions put by this Court on legal issues. 3. Be that as it may, according to us, the matter does not involve any element of public interest and therefore we decline to entertain the petition. 4. The petition is accordingly dismissed.