Madras High CourtWP(MD)/19866/2013dismissed

Ilanthalir Recreation Club, v. The State Of Tamil Nadu

2020-02-24Honourable The Chief Justice,Honourable Mr Justice Subramonium Prasad9 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 24.02.2020 CORAM :

THE HON'BLE MR.A.P.SAHI, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE SUBRAMONIUM PRASAD W.P.(MD) Nos.19866, 19869, 20011, 20126, 20845 of 2013, 700 and 1677 of 2014 and M.P.Nos.1 of 2013 (5 Petitions) and 2 of 2013 (4 Petitions), M.P.No.1 of 2014 (2 Petitions) WP(MD).No. 19866/ 2013 Ilanthalir Recreation Club, represented.By its Secretary, S.Koodalingam, 85, V.K.S.Avenue Road, Sivakasi, Virudhunagar District

1. The State of Tamil Nadu represented.By the Secretary to Government, Dept of Commercial Taxes, Fort St.George, Chennai -600 009

2. The Managing Director Tamil Nadu State Marketting Corporation Ltd., Chennai.

3. The Manager, Tamil Nadu State Marketing Corporation Ltd., Virudhunagar ...

Respondents Prayer in WP(MD).No. 19866/ 2013 :

Constitution of India, praying this Court To issue a writ of declaration declaring the Amended Act 28/2013 in the Tamil Nadu Value Added Tax, 2006 dated 8.11.2013 which has amended Entry of Second Schedule are void as being inconsistent with Articles 14 and 19(1) (g) besides being violative of Article 301 of the Constitution of India and therefore, inoperative and unenforceable and recoveries pursuant thereto are without authority of law and infringe Articles 265 of the Constitution of India

For Petitioner Mr.P.Arunjayatram for R1 Mr.H.Arumugam Standing Counsel for RR2 & 3 WP(MD).No. 19869/ 2013 Hotel Anbu, represented by its Partner, G.Anbuselvam ...

Petitioner

1. The State of Tamil Nadu represented by the Secretary to Government, Department of Commercial Taxes, Fort St. George, Chennai 600 009.

2. The Managing Director, Tamil Nadu State Marketing Corporation Ltd., Chennai

3. The Manager, Tamil Nadu State Marketing Corporation Ltd., Virudhunagar.

Prayer in WP(MD).No. 19869/ 2013 :

Constitution of India, praying this Court To issue a Writ of Declaration declaring the Amended Act 28/2013 in the Tamil Nadu Value Added Tax, 2006 dated 8.11.2013 which has amended Entry of Second Schedule are void as being inconsistent with Articles 14 and 19(1) (g) besides being violative of Article 301 of the Constitution of India and therefore, inoperative and unenforceable and recoveries pursuant thereto are without authority of law and infringe Articles 265 of the Constitution of India For Petitioner Mr.P.Arunjayatram for R1 Mr.H.Arumugam Standing Counsel for RR2 & 3

WP(MD).No. 20011/ 2013 Hotel Sasidharan represented by its Proprietor, S. Marimuthu

1. The State of Tamil Nadu represented by the Secretary to Government, Department of Commercial Taxes, Fort St. George, Chennai 600 009.

2. The Managing Director, Tamil Nadu State Marketing Corporation Ltd., Chennai

3. The Manager, Tamil Nadu State Marketing Corporation Ltd., Virudhunagar.

Prayer in WP(MD).No. 20011/ 2013 :

Constitution of India, praying this Court to issue a Writ of Declaration declaring the Amended Act 28/2013 in the Tamil Nadu value Added Tax, 2006 dated 8.11.2013 which has amended entry of second schedule are void as being inconsistent which articles 14 and 19(1)(g) besides being violative of Article 301 of the Constitution of India and therefore, inoperative and unenforceable and recoveries pursuant thereto are without authority of law and infringe Articles 265 of the Constitution of India.

For Petitioner Mr.P.Arunjayatram for R1 Mr.H.Arumugam Standing Counsel for RR2 & 3 WP(MD).No. 20126/ 2013

1. Tvl. Real Recreation Club, represented. by its Secretary.

2. Tvl. Venus Manamahil Mandram represented. by its Secretary

3. Kathiravan Recreation Club, represented. by its Secretary

4. Ex Servicemen Recreation Club represented. by its Secretary

5. Tata Manimahil Mandram, represented. by its Secretary

6. Rasi Recreation Club, represented. by its Secretary

7. Titan Recreation Club, represented. by its Secretary

8. Theni Thai Manamahil Madram, represented. by its Secretary

9. Imayam Manamahil Madram, represented. by its Secretary

10. Tvl. Indian Recreation Club, represented. by its Secretary

11. Tvl. M.R.K. Manamahil Mandram, represented. by its Secretary

12. Tvl. Meenakshipuram Star Manmahil Mandram, represented. by its Secretary

13. Manmahil Mandram, represented. by its Secretary

14. Tvl. Ruby Recreation Club, represented. by its Secretary

15. Tvl. Cosmo Recreation Club, represented. by its Secretary

16. Tvl. Robin Recreation Club, represented. by its Secretary

17. Tvl. Gudalur Star Recreation Club, represented. by its Secretary

18. Tvl. Five Star Recreation Club, represented. by its Secretary

19. Tvl Thendral Recreation Club, represented. by its Secretary

20. Tvl. Alli Nanbargal Manamagil Mandram, represented. by its Secretary

21. Tvl. Royal Manamagil Mandram, represented. by its Secretary

22. Tvl. Three Star Manamagil Mandram, represented. by its Secretary 23.Tvl. Diayana Manamagil Mandram, represented. by its Secretary 24.Tvl.Solai Thendral Recreation Club, represented by its Secretary

25. Tvl. Poonjolai Recreation Club, represented. by its Secretary

26. Tvl. Golden Recreation Club, represented. by its Secretary ... Petitioners

1. The State of Tamil Nadu, represented. by the Secretary to Government, Law Department, Fort St.George, Chennai.

2. The Secretary to Government, Commercial Taxes & Registration Department Government of Tamil Nadu, Fort St.George, Chennai-9.

3. The Managing Director, T A S M A C, CMDA Tower, 4th Floor, Gandhi Irwin Bridge Road, Egmore, Chennai-8.

4. The District Manager, T A S M A C, Theni District 5.The District Manager, T A S M A C, Madurai District Prayer in WP(MD).No. 20126/ 2013 :

Constitution of India, praying this Court To issue a writ, order or direction or any other writ in the nature of a Writ of Declaration in the nature of declaring impugned Amendment to the Tamil Nadu Value Added Tax Act, 2006 under Act No.28/2013 published by

Extraordinary Notification vide Part IV Section 2 in the Tamil Nadu Government Gazette dated 08.11.2013 as ultra vires, illegal, unenforceable, unconstitutional and consequently to hold that the said Act is not applicable for the FL-2 licences granted by third respondent and forbear the respondents from levying any tax retrospectively from, 01.04.2013 and pass such further or other orders as this Honble Court may deem fit and proper in the circumstances of the case and thus render justice For Petitioners Mr.C.Veerakathiravan for M/s Veera Associates for R1 Mr.H.Arumugam Standing Counsel for RR2 & 3 WP(MD).No. 20845/ 2013 Tvl. Melachokkanathapuram Vanavil Nanbargal Manamhil Mandram represented by its Secretary.

- Vs. - 1.The State of Tamil Nadu represented by the Secretary to Government, Law Department Fort St. George, Chennai.

2.The Secretary to Government Commercial Taxes & Registration Department, Government of Tamil Nadu, Fort St. George, Chennai-600 009.

3. The Managing Director Tamil Nadu State Marketing Corporation CMDA Tower 4th Floor, Gandhi Irwin Bridge Road, Egmore, Chennai- 600 008.

4. The District Manager Tami Nadu State Marketing Corporation Theni District Prayer in WP(MD).No. 20845/ 2013 :

Constitution of India, praying this Court To issue a Writ of Declaration in the nature of declaring impugned Amendment to the Tamil Nadu Value Added Tax Act, 2006 under Act No. 28 of 2013 published by extraordinary Notification vide Part IV Section 2 in the Tamil Nadu Government Gazette dated 8.11.2013 as ultra vires,

illegal, unenforceable, unconstitutional and consequently to hold that the said Act is not applicable for the FL-2 licences granted by third respondent and forbear the respondents from levying any tax retrospectively from 1.4.2013.

For Petitioners Mr.Veerakathiravan for M/s Veera Associates for RR 1 & 2 Mr.B.Jameel Arasu Standing Counsel for RR3 & 4 WP(MD).No. 700/ 2014 :

N.Vanjimuthu

1. The State of Tamil Nadu, represented. by the Secretary to Government, Law Department Fort.St.George, Chennai

2. The Secretary to Government, Commercial Taxes and Registration Department Government of Tamil Nadu, Fort.St.George, Chennai 9

3. The Managing Director, T A S M A C, CMDA Tower , 4th Floor, Gandhi Irwin Bridge Road, Egmore, Chennai 8 4.The District Manager, T A S M A C, Dindigul District Prayer in WP(MD).No. 700/ 2014 :

Constitution of India, praying this Court To issue a writ of Declaration, in the nature of writ declaring impugned Amendment to the Tamil Nadu value Added Tax Act 2006 under Act NO. 28 of 2013 published by Extraordinary notification vide part IV Section 2 in the Tamil Nadu Government Gazette dated 08.11.2013 as ultra vires, illegal, unenforceable, uncostitutional and consequently to hold that the said Act is not applicable for the FL-3 licences granted by third respondent and forbear the respondents from levying any tax retrospectively from 01.04.2013.

For Petitioner Mr.V.Janakiramulu for RR1 & 2 Mr.H.Arumugam Standing Counsel for RR3 & 4 WP(MD).No. 1677/ 2014 R.S.S. Kanmani Raja

1. The Principal Secretary to Government, Commercial Taxes and Registration Department Government of Tamilnadu, Fort St. George, Chennai.

2. The Managing Director T A S M A C, C M D A Tower, 4th Floor, Gandhi Irwin Bridge Road, Egmore, Chennai.

3. The Deputy Collector/ District Manager, T A S M A C, Dindigul.

Prayer in WP(MD).No. 1677/ 2014 :

Constitution of India, praying this Court To issue a Writ of Declaration, declaring that the Section 1(2) (b) of the Tamilnadu Value Added Tax (5th Amendment) Act, 2013 as published in the Tamilnadu Government Gazette No.329, dated 08.11.2013 in so far as it relates to the Petitioner's Lodge is concerned, as arbitrary, as arbitrary, unjust, illegal, unconstitutional and unenforceable in law.

For Petitioner Mr.J.Lawrance for R1 Mr.H.Arumugam Standing Counsel,for RR2 & 3

COMMON ORDER (Order of the Court was made by SUBRAMONIUM PRASAD,J.) The present batch of writ petitions raise a challenge to the levy of sales tax on the ground that preferential treatment to TASMAC had been given and, therefore, the action taken is unconstitutional.

2. It has been pointed out by learned Counsel for the State that the said issue now has been concluded by the Division Bench of this Court in the case of Hotel & Bar (Fl.3) Association of Tamil Nadu (HOBAT) Vs. Secretary to Government, Commercial Taxes Department and others reported in (2015) 2 CWC 105.

3. Having perused the said judgment, we see no reason to take a different view in the matter as the issue raised stands concluded by the aforesaid Division Bench judgment in the case of Hotel & Bar (supra).

4. Accordingly, these Writ Petitions stand dismissed. However, there shall be no order as to costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar (CO) // True Copy // / /2020 Sub Assistant Registrar(CS) TO 1.The Secretary to Government, State of Tamil Nadu, Dept of Commercial Taxes, Fort St.George, Chennai -600 009 2.The Secretary to Government, State of Tamil Nadu, Law Department, Fort St.George, Chennai-9.

3. The Principal Secretary to Government, Comemrcial Taxes and Registration Department Government of Tamilnadu, Fort St. George, Chennai-9.

4. The Managing Director, T A S M A C, CMDA Tower, 4th Floor, Gandhi Irwin Bridge Road, Egmore, Chennai-8.

5.The Deputy Collector/ District Manager, TASMAC, Dindigul.

6.The Manager, Tamil Nadu State Marketing Corporation Ltd., Virudhunagar.

7.The District Manager,TASMAC, Theni District. 8.The District Manager,TASMAC, Madurai District. 9.The District Manager,TASMAC, Dindigul District. +1cc to M/s.Special Government Pleader, SR No.8096,8105,8084,8085 +1cc to Mr.B.Jameel Arasu, Advocate, SR No.8255 +1cc to Mr.J.Lawrance, Advocate, SR No.7756 +1cc to Mr.V.Janakiramulu, Advocate, SR No.8578 W.P.(MD) Nos.19866, 19869, 20011, 20126, 20845 of 2013, 700 and 1677 of 2014 and M.P.Nos.1 of 2013 (5 Petitions) and 2 of 2013 (5 Petitions), M.P.No.1 of 2014 (2 Petitions) 24.2.2020 sasi/rsb KK/04.03.2020/9P-14C