Madras High Court
Royal Club vs The Assistant Commissioner(St) on 20 May, 2022
W.P.(MD)No.9856 of 2022
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT
DATED: 20.05.2022
CORAM
THE HONOURABLE MRS.JUSTICE S.SRIMATHY
W.P.(MD)No.9856 of 2022 and
W.M.P.(MD)Nos.7079 & 7080 of 2022
Royal Club,
Rep. By its Secretary,
S/o.R.Selvaraj,
No.3/1017. Sivakasi – Virudhunagar Main Rod,
Anaikuttam, Sivakasi Taluk,
Virudhunagar District. ... Petitioner
Vs.
The Assistant Commissioner(ST),
Virudhunagar III Assessment Circle,
Ground Floor, CT Building,
Madurai Road,
Virudhunagar,
Virudhunagar District. ... Respondent
PRAYER: Writ Petition filed under Article 226 of the
Constitution of India, for issuance of Writ of Certiorarified
Mandamus, to call for the records pertaining to the impugned
Pre-Assessment Notices issued by the respondent in Assessment
1/5
https://www.mhc.tn.gov.in/judis
W.P.(MD)No.9856 of 2022
No.33456420289/2018-19, 2019-2020, 2020-2021 and 2021-2022 for
the four assessment years dated 31.03.2021 and quash the same.
For Petitioner : Mr.E.Marees Kumar
For Respondent : Mr.G.Suriyananth,
Additional Government Pleader.
***
ORDER
This writ petition has been filed challenging the pre-assessment
notices in Assessment No.33456420289/2018-19, 2019-2020,
2020-2021 and 2021-2022 for the four assessment years dated
31.03.2021.
2. Heard the learned counsel appearing for the petitioner and
the learned Government Advocate appearing for the respondent.
https://www.mhc.tn.gov.in/judis
W.P.(MD)No.9856 of 2022
3. The case of the petitioner is that the petitioner is a club and
having members. The petitioner club is serving liquor and other
accessories to its members and they are not for sale. In this regard,
the learned counsel appearing for the petitioner relied on similar
judgments where it has been observed that if the club is serving
liquor and other accessories, it is not treated as sale and the club is
not liable to pay sales tax. However, an elaborate enquiry confirming
the factual matters is required.
4. The learned Additional Government Pleader appearing for the
respondent submitted that only the show cause notice was issued and
the petitioner has to submit his explanation.
5. Therefore, this Court is of the considered opinion that the
petitioner shall give explanation for the show cause notice. This writ
petition is disposed of with the following directions:-
(i) The petitioner is directed to give explanation for the show
cause notice.
https://www.mhc.tn.gov.in/judis
W.P.(MD)No.9856 of 2022
(ii) The respondent is directed to conduct an enquiry by
granting personal hearing and thereafter pass final orders. Until the
final order is passed, the respondent shall not take any step to collect
the assessed amount.
No costs. Consequently, connected miscellaneous petitions are closed.
20.05.2022
Index : Yes / No
Internet : Yes
PMU
Note: In view of the present lock down owing to COVID-19
pandemic, a web copy of the order may be utilized for official
purposes, but, ensuring that the copy of the order that is presented
is the correct copy, shall be the responsibility of the
Advocate/litigant concerned.
To
The Assistant Commissioner(ST),
Virudhunagar III Assessment Circle,
Ground Floor, CT Building,
Madurai Road,
Virudhunagar,
Virudhunagar District.
https://www.mhc.tn.gov.in/judis
W.P.(MD)No.9856 of 2022
S.SRIMATHY, J
PMU
W.P.(MD)No.9856 of 2022
20.05.2022
https://www.mhc.tn.gov.in/judis
