Decided on February 10,2020

7 Star Recretation Club Appellant
The Government of Tamil Nadu and Ors. Respondents


M.DURAISWAMY,J. - (1.) The petitioner has filed the above writ petition to issue a Writ of declaration to declare that the definition in Section 2(15)(ix) to Explanation 1 and Section 2(33)(vi) to Explanation 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.
(2.) Mrs.J.Padmavathi Devi, learned Special Government Pleader takes notice for the respondents.
(3.) It is brought to the notice of this Court that the Hon'ble Supreme Court in a recent Judgment in STATE OF WEST BENGAL AND OTHERS v. CALCUTTA CLUB LIMITED in Civil Appeal No.4184 of 2009, dated 03.10.2019, had settled the identical issue sought for in the present writ petition. The relevant portion of the Judgment, dated 03.10.2019, reads as follows: "49.In light of the view that we have taken, it is unnecessary to advert to Shri Dwivedi's arguments that the explanation (1) to Section 2(10) of the West Bengal Sales Tax Act is a stand-alone provision and not an explanation in the classical sense. We, therefore, answer the three questions posed by the Division Bench in State of West Bengal v. Calcutta Club Limited (supra) as follows: (1)The doctrine of mutuality continues to be applicable to incorporated and unincorporated members' clubs after the 46 th Amendment adding Article 366(29-A) to the Constitution of India. (2) Young Men's Indian Association (supra) and other judgments which applied this doctrine continue to hold the field even after the 46th Amendment. (3) Sub-clause (f) of Article 266(29-A) has no application to members' club. 50.Having gone through the judgment and order of the West Bengal Taxation Tribunal dated 3rd July, 2006 and the impugned Calcutta High Court judgment dated 1st February, 2008, and in view of the answers to the three questions referred to the present Three Judge Bench (as listed hereinabove). We are of the view that no interference is called for in the findings of fact or declaration of law in this case. Accordingly, C.A.No.4184 of 2009 stands dismissed." ?;

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