Casino Royal Recreation Club vs The State Tax Officer
2022 Latest Caselaw 17529 Mad

                                                                        W.P(MD).No.25549 of 2022

                         BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT

                                               DATED : 10.11.2022

                                                      CORAM

                           THE HONOURABLE MR.JUSTICE MOHAMMED SHAFFIQ

                                            W.P(MD).No.25549 of 2022
                                                     and
                                           W.M.P(MD)No.19628 of 2022

                Casino Royal Recreation Club,
                Rep., by its Secretary V.Sankar,
                S/o.V.Venkatachalapathy,
                New No.4-1/128,4th Ward,
                Kodai Road, Oruthattu Village,
                Nilakkottai Taluk, Dindigul 624 201.                             ... Petitioner
                                                        Vs.
                The State Tax Officer,
                Office of the State Tax Officer,
                Nilakkottai Assessment Circle.                                   ...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:
                33906503761/2020-21, 2021-22, dated 20.09.2022 and quash the same.
                                  For Petitioner   : Mr.T.Bashyam
                                  For Respondent   : Mr.M.Siddharthan
                                                     Additional Government Pleader

                                                      ORDER

This writ petition has been filed challenging the impugned notice

issued by the respondent, in TIN No:33906503761/2020-21, 2021-22, dated

20.09.2022.

https://www.mhc.tn.gov.in/judis

W.P(MD).No.25549 of 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.

3. Mr.M.Siddharthan, learned Additional Government Pleader 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 submit his objections and the judgment of the Hon’ble

Supreme Court if relevant, the same may be relied upon by the petitioner,

Orders will be passed taking into account the judgment of the Hon’ble

Supreme Court and the objections, if any, filed.

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

https://www.mhc.tn.gov.in/judis

W.P(MD).No.25549 of 2022

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 shall deal 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.

                                                                                      10.11.2022


                Index       : Yes / No
                Internet    : Yes/ No
                Speaking Order/Non Speaking Order

                sbn

                To

                The State Tax Officer,
                Office of the State Tax Officer,
                Nilakkottai Assessment Circle.




https://www.mhc.tn.gov.in/judis

                                       W.P(MD).No.25549 of 2022




                                  MOHAMMED SHAFFIQ, J.

                                                           sbn




                                   W.P(MD).No.25549 of 2022
                                                        and
                                  W.M.P(MD)No.19628 of 2022




                                                   10.11.2022

https://www.mhc.tn.gov.in/judis