Dolphin Recreation Club v. The Government Of Tamilnadu
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT Date : 20.06.2025
CORAM
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MRS.JUSTICE S.SRIMATHY and WMP(MD) Nos.2308 to 2311 of 2022 WP(MD). No.2603 of 2022 Dolphin Recreation Club, Rep. by its Secretary Seenivasan, S/o.Krishnasamy, NO.1/176, C.Maraneri, Sivakasi - 626 124, Virudhunagar District.
... Petitioner Vs 1.The Government of Tamilnadu rep. by its Principal Secretary, 1/6
... Respondents PRAYER :- Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Declaration, declaring that the definition in Section 2(15) (ix) to Explanation I and Section (33)(vi) to Explanation I of Tamil Nadu Value Added Tax Act, 2006, are void unconstitutional, inoperative and unenforceable and the recoveries pursuant thereto are without authority of law and infringe Article 19(g) and 265 of Constitution of India.
WP(MD). No.2604 of 2022 Ranjith Recreation Club, Rep. by its Secretary Theivam, S/o.Ayyasamy Devar, No.2/788/18, Lakshmi Nagar, Sivakasi - 626 123, Virudhunagar District.
... Petitioner Vs 1.The Government of Tamilnadu rep. by its Principal Secretary, 2/6
... Respondents PRAYER :- Writ Petition filed under Article 226 of the Constitution of India to issue a Writ of Declaration, declaring that the definition in Section 2(15) (ix) to Explanation I and Section (33)(vi) to Explanation I of Tamil Nadu Value Added Tax Act, 2006, are void unconstitutional, inoperative and unenforceable and the recoveries pursuant thereto are without authority of law and infringe Article 19(g) and 265 of Constitution of India.
Appearance in both W.Ps:- For Petitioner : Mr.E.Marees Kumar For Respondents : Mr.R.Suresh Kumar Additional Government Pleader COMMON ORDER (Order of the Court was made by the Hon'ble the Chief Justice) Mr.E.Marees Kumar, counsel for petitioners states that a lot of water has flown under the bridge, after the petitions were filed. Counsel 3/6
says that both petitions came to be filed in view of the notice dated 27.01.2022 that was issued by third respondent. Counsel says that reply has been filed to the notice and it is still pending adjudication and hence, the petitions may be closed.
2. Respondents may consider the reply and pass appropriate orders in accordance with law. Before passing an order, a personal hearing be given to the petitioners, notice whereof shall be communicated atleast five working days in advance.
3. Petitions are disposed.
4. We clarify that we have not expressed any opinion on the merits of the matter. There shall be no order as to costs. Consequently, interim applications stand closed.
(K.R.SHRIRAM, C.J.) (S.SRIMATHY, J.) 20.06.2025 NCC : Yes/No Index : Yes/No Sm/Lr 4/6
To 1.The Principal Secretary, 5/6
THE HON'BLE CHIEF JUSTICE AND S.SRIMATHY, J.
Sm/Lr COMMON ORDER IN WP(MD) Nos.2603 and 2604 of 2022 Date: 20.06.2025 6/6