PRAKASH KRISHNA,J: - (1.) BY means of the present writ petitions, the validity and legality of the Circular dated 17.2.2004 issued by the Commissioner, Trade Tax, U.P. wherein it has been provided that sale and purchase of eatable goods by the Club to its members is taxable as the same is included within the extended definition of 'sale and purchase' after 46th Amendment of the Constitution in Article 366 (29-A) of the Constitution of India, has been challenged. All the three petitions were heard together and it was submitted that identical controversy is involved therein. The argument was advanced with reference to the writ petition No.324 of 2005.
(2.) THE facts of the case as unfolded in the writ petition may be noticed in brief. The petitioner claims that it was incorporated as a limited company under the Indian Companies Act, 1956. A photostat copy of the certificate of incorporation of the petitioner company has been filed as Annexure - 2 to the writ petition. The petitioner company is a non-profit making company and is not doing any business of buying and selling, supplying or distributing goods. It runs the membership Club known as Ganges Club, Kanpur. The petitioner company only renders services to its members. It does not undertake to do any service for or to any person who is not a member of the petitioner company. The case of the petitioner is that its activity is excluded from the purview of the U.P. Trade Tax Act, 1948. It is not carrying on any business within the meaning of Section 2 (aa) of the U.P. Trade Tax Act. The assessment for the assessment year 1994-1995 was completed by the order dated 31st of March, 1998 and the petitioner was subjected to tax on the alleged turnover of sale of food and other articles served by it to its members. The said order was carried up in appeal which was allowed on 31st of March, 1998 and the said order has attained finality. The petitioner was assessed accordingly for the subsequent assessment year 1996-1997 on 31st of March, 1999. The Additional Commissioner, Trade Tax, Kanpur (Respondent No.3, herein) has granted the permission to petitioner's Assessing Authority to reassess the petitioner company for the assessment year 1996-1997 vide order dated 21st of February, 2003.
(3.) BY means of the present petition, the petitioner has sought the quashing of the reassessment proceedings under Section 21 of the Act for the assessment years 1997-1998, 1998-1999 and 1999-2000 initiated through notices dated 8.2.2005, 10.12.2004 and 10.12.2004. The quashing of the assessment proceedings for the assessment years 2000-2001 and 2001-2002 have also been sought for along with the consequential reliefs.;