Madras High CourtWP(MD)/22944/2021disposed of

Om Vinayaga Recreation Club v. The Government Of Tamil Nadu

2022-01-03Honourable Mrs Justice Pushpa Sathyanarayana,Honourable Mr Justice P. Velmurugan4 pages

BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 03.01.2022 CORAM :

THE HONOURABLE MRS.JUSTICE PUSHPA SATHYANARAYANA and THE HONOURABLE MR.JUSTICE P.VELMURUGAN and Connected Miscellaneous Petitions Om Vinayaga Recreation Club, Rep. by its Secretary C.Jothilingam ... Petitioner in W.P.22944/2021 Kurunji Manamahil Mandram, Rep. by its Secretary Saravana Krishnan ... Petitioner in W.P.22945/2021 Vidiyal Recreation Club, Rep. by its Secretary Jeyaprakash ... Petitioner in W.P.22946/2021 Red Royal Recreation Club Rep. by its Secretary R.Sivakumar ... Petitioner in W.P.22947/2021 vs.

1) The Government of Tamil Nadu, Rep. by its Principal Secretary, Ezhilagam, Chepauk, Chennai-600 005.

3) The Commercial Tax Officer, Srivilliputhur, Virudhunagar District.

... Respondents in W.P.22944/2021

1) The Government of Tamil Nadu, Rep. by its Principal Secretary, 1/4

Ezhilagam, Chepauk, Chennai-600 005.

3) The State Tax Officer, Shengottai, Tenkasi District.

... Respondents in W.P.22945/2021

1) The Government of Tamil Nadu, Rep. by its Principal Secretary, Ezhilagam, Chepauk, Chennai-600 005.

3) The State Tax Officer, Office of the State Tax Officer, Srivilliputhur, Virudhunagar District.

... Respondents in W.P.22946/2021

1) The Government of Tamil Nadu, Rep. by its Principal Secretary, Ezhilagam, Chepauk, Chennai-600 005.

3) The State Tax Officer, Office of the State Tax Officer, Vedasandur Assessment Circle, Dindigul.

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... Respondents in W.P.22947/2021 Petitions filed under Article 226 of the Constitution of India, for issuance of a Writ of Declaration, declaring that the definition in Sec.2(15) (ix) to Explanation I and Sec.2(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 the Constitution of India.

For Petitioner(in all WPs) : Mr.T.Bashyam For Respondents(in all WPs) : Mr.P.Subbaraj Special Government Pleader COMMON ORDER (Order of the Court was made by PUSHPA SATHYANARAYANA, J.) The writ petitions have been filed for a declaration, to declare that the definition in Sec.2(15) (ix) to Explanation I and Sec.2(33)(vi) to Explanation I of the Tamil Nadu Value Added Tax Act, 2006, are void, unconstitutional, inoperative and unenforceable and the recoveries pursuant thereto are without any authority of law and infringe Articles 19(g) and 265 of the Constitution of India. 2.

The learned counsel for the petitioners himself stated that similar matters have already been decided by the Division Bench of this Court in the case of M/s.The Masters Club and another vs. Government of Tamil Nadu and others in W.P(MD)Nos.23012 and 23030 of 2019 dated 01.11.2019 and this Court has passed an order directing the petitioners therein to give a reply to the notices issued by the Assistant Commissioner in the light of the decision of the Hon'ble Supreme Court in the case of State of West Bengal and others vs. Calcutta Club Limited in Civil Appeal No.4184 of 2009, dated 03.10.2019.

Accordingly, following the same, these Writ Petitions are also disposed of, on the same terms as has been mentioned in the order dated 01.11.2019. It is open to the petitioners to give appropriate and suitable reply to the notices issued by the Assistant Commissioner which may be considered by the authorities in the light of the decision of the Hon'ble Supreme Court in the case of State of West Bengal and others vs. Calcutta Club Limited (cited supra).

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With the above direction, the Writ Petitions are disposed of. No costs. Consequently, connected miscellaneous petitions are closed.

Sd/- Assistant Registrar (CS-III) // True Copy // / /2022 Sub Assistant Registrar(CS) bala To

1) The Principal Secretary, Government of Tamil Nadu, Ezhilagam, Chepauk, Chennai-600 005.

3) The Commercial Tax Officer, Srivilliputhur, Virudhunagar District.

5) The State Tax Officer, Shengottai, Tenkasi District.

6) The State Tax Officer, Office of the State Tax Officer, Srivilliputhur, Virudhunagar District.

7) The State Tax Officer, Office of the State Tax Officer, Vedasandur Assessment Circle, Dindigul.

+1 CC to M/s.T.BASHYAM, Advocate ( SR-16[F] dated 03/01/2022 ) +1 CC to M/s.SPL.GP ( SR-190[F] dated 04/01/2022 ) DATED : 03.01.2022 RD(12.01.2022) 4P 10C 4/4