One of the many cases against the controversy marred Lingaa` was a public interest litigation filed by one Amirithraj who argued that the tax exemption given for the film was not legal claiming that Lingaa was a Sanskrit word and not a Tamil word and according to Law only Tamil films with name in that language and films which uphold Tamil culture should be granted tax exemption.

According to a leading English Daily the High Court dismissed the petition and the court order is as follows. After hearing arguments for some time, the bench in its order said, “The frivolous Public Interest Litigation is sought to be withdrawn by the petitioner, after some arguments. An endorsement is also made. The writ petition is dismissed as withdrawn.”