Thirunagar Sports Club v. Deputy State Tax Officer - I
W.P(MD).No.21714 of 2022 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 14.09.2022
CORAM
THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ W.P(MD).No.21714 of 2022 and W.M.P(MD)No.15868 of 2022 Thirunagar Sports Club, Represented by its President, T.T.M.Thayal Ashok, C-99, Veeraragava Perumal Street, Thirunagar 5th Stop, Madurai-625 006.
... Petitioner Vs.
The Deputy State Tax Officer-1, Office of the Assistant Commissioner (ST), Thirupparankundram Assessment Circle, Madurai.
...Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, calling for the records pertaining to the impugned notice issued by the Respondent in TIN No.33216402465/2021-2022, dated 25.02.2022 and quash the same.
For Petitioner : Mr.T.Bashyam For Respondent : Mr.M.Ramesh Government Advocate
ORDER
This writ petition has been filed challenging the impugned notice, dated 25.02.2022 for the year 2021-2022.
2. It is submitted by the learned counsel for the Petitioner that the question that may arise for consideration is whether Article 366 (29A) of the Constitution of India inserted pursuant to the 46th Amendment has done away with the principles of mutuality. The issue now stands resolved by the Hon'ble Supreme Court in the case of State of West Bengal Vs Calcutta Club Limited (Civil Appeal No.4184 of 2009) reported in (2019) 19 SCC 107 and therefore, the impugned proceedings is without jurisdiction. https://www.mhc.tn.gov.in/judis 1/2
W.P(MD).No.21714 of 2022
3. Mr.M.Ramesh, learned Government Advocate takes notice for the Respondent.
4. It is submitted by the learned Government Advocate for the Respondent that the issue raised involves factual enquiry and therefore, the Petitioner ought to have submitted his objections and the judgment of the Hon'ble Supreme Court is relevant, the same ought to have been relied upon by the petitioner and orders will be passed taking into account the judgment of the Hon'ble Supreme Court.
5. This Court finds merits in the submission of the learned Government Advocate for the Respondent. This Court is of the view that the writ petition filed challenging the notice is premature. It is open to the petitioner to submit his objections and if so advised, place reliance upon the judgment of the Hon'ble Supreme Court in State of West Bengal Vs Calcutta Club Limited (Civil Appeal No.4184 of 2009). If the Petitioner files any objections, appropriate orders shall be passed by the Assessing Authority taking into consideration the objections and dealing with the judgment of the Hon'ble Supreme Court.
6. With the above observations, the writ petition stands disposed of. No costs. Consequently, connected miscellaneous petition is closed.
Sd/- Assistant Registrar (CS-III) // True Copy // /11/2022 Sub Assistant Registrar(CS) sn To The Deputy State Tax Officer-1, Office of the Assistant Commissioner (ST), Thirupparankundram Assessment Circle, Madurai.
+1 CC to M/s.T.BASHYAM, Advocate ( SR-45458[F] dated 16/09/2022 ) +1 CC to M/s.SPL.GP ( SR-45349[F] dated 16/09/2022 ) W.P(MD).No.21714 of 2022 14.09.2022 AMS(03.11.2022) 2P 4C https://www.mhc.tn.gov.in/judis 2/2