Best Recreation Club v. The State Of Tamil Nadu,

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 03.04.2017

CORAM:

THE HONOURABLE MR.JUSTICE T.S.SIVAGNANAM and THE HONOURABLE MR.JUSTICE P.VELMURUGAN W.P.(MD) No.13173 of 2014 and M.P. (MD).No. 1 & 2 of 2014 Best Recreation Club, Rep by its Secretary V.Pandivel, S/o.Velu 150, Alagarkovil Main Road, Thallakulam, Madurai.

... Petitioner -vs1. The State of Tamil Nadu, Represented by the Secretary to Government, Department of Commercial Taxes, Fort. St. George, Chennai - 600 009

2. The Commissioner of Commercial Taxes, Commercial Taxes Department and Registration Department, Ezhilagam, Chepauk, Chennai - 600 005

3. The Assistant Commissioner (Excise), Commercial Taxes Department, Madurai District.

... Respondents PRAYER: Petition filed under Article 226 of the Constitution of India to issue a writ of declaration to declare that G.O.Ms.No.47, dated 27.03.2012 issued by the 1st respondent which has amended Entry 1 and 2 and explanation - I of the Second Schedule of the Act as void and unconstitutional insofar as the petitioner is concerned. For Petitioner :

Mr.T.Antony Arul Raj For Respondents :

Mr.R.Karthikeyan Addl. Govt. Pleader https://hcservices.ecourts.gov.in/hcservices/

O R D E R

[Order of the Court by T.S.SIVAGNANAM, J.] The prayer in this writ petition is for issuance of a writ of declaration to declare the Government order in G.O.Ms.No.47, Commercial Taxes and Registration (B1) Department, dated 27.03.2012 issued by the first respondent, which has amended the entries 1 and 2 and explanation - I of the Second Schedule of the Act, as void and unconstitutional insofar as the petitioner is concerned.

2. Following the decision of the Honourable First Bench in Hotel & Bar (FL.3) Association of Tamil Nadu (HOBAT) v. The Secretary to Government (DB), reported in 2015 (2) CWC 105, the writ petition is dismissed. No Costs.

Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar (RTI) /True Copy/ Sub Assistant Registrar To:

1. The Secretary to Government, Department of Commercial Taxes, Fort. St. George, Chennai - 600 009.

2. The Commissioner of Commercial Taxes, Commercial Taxes Department and Registration Department, Ezhilagam, Chepauk, Chennai - 600 005.

3. The Assistant Commissioner (Excise), Commercial Taxes Department, Madurai District.

+ 1 CC TO Mr.T.ANTONY ARUL RAJ, ADVOCATE IN SR No. 50053 SKM/KRK TE/MR/SAR-II : 17/04/2017 : 2P/5C W.P.(MD) No.13173 of 2014 and M.P.(MD).No. 1 & 2 of 2014 03.04.2017 https://hcservices.ecourts.gov.in/hcservices/