Madras High Court
Ezhil Manamahil Mandram vs The State Tax Officer on 10 November, 2022
W.P(MD).No.25541 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.25541 of 2022
and
W.M.P(MD)No.19621 of 2022
Ezhil Manamahil Mandram,
Rep., by its Secretary S.Britto,
S/o.Selvaraj,
No.46/3314, Fathima Nagar,
Nanjikottai Road,
Thanjavur 613 006. ... Petitioner
Vs.
The State Tax Officer,
Office of the State Tax Officer,
Thanjavur-1. ...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.
33856503766, dated 28.09.2022 and quash the same.
For Petitioner : Mr.T.Bashyam
For Respondent : Mr.M.Siddharthan
Additional Government Pleader
https://www.mhc.tn.gov.in/judis
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W.P(MD).No.25541 of 2022
ORDER
This writ petition has been filed challenging the impugned notice
issued by the respondent, in TIN No.33856503766 , dated 28.09.2022.
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.
https://www.mhc.tn.gov.in/judis
W.P(MD).No.25541 of 2022
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
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 petitions are 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,
Thanjavur-1.
https://www.mhc.tn.gov.in/judis
W.P(MD).No.25541 of 2022
MOHAMMED SHAFFIQ, J.
sbn
W.P(MD).No.25541 of 2022
and
W.M.P(MD)No.19621 of 2022
10.11.2022
https://www.mhc.tn.gov.in/judis
