2008 (9) TMI 877

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion of this Court to try the case. The original order of assessment as well as the appellate order which culminated in the order of the Appellate Tribunal are all within the jurisdiction of the Madurai Bench of Madras High Court. As against the order passed by the Appellate Tribunal, Madurai, the assessee carried the matter by way of revision to the Special Tribunal constituted under Article 323B of the Constitution of India. The revision was filed invoking the power under section 38 of the Tamil Nadu General Sales Tax Act. The Special Tribunal admitted the revision on 18.11.2003. As said earlier, on abolition of the Tribunal, the revision was transferred to the Principal Bench of the Madras High Court under section 3 of the Repealing Act. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n part within the specified areas in Oudh it would be open to the litigant who is the dominus litis to have his forum conveniens. The litigant has the right to go to a court where part of his cause of action arises. In such cases, it is incorrect to say that the litigant chooses any particular court. The choice is by reason of the jurisdiction of the court being attracted by part of cause of action arising within the jurisdiction of the Court. Similarly, if the cause of action can be said to have arisen partly within specified areas in Oudh and partly outside the specified Oudh areas, the litigant will have the choice to institute proceedings either at Allahabad or Lucknow. The court will find out in each case whether the jurisdiction of th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er was wide open for scrutiny by the Special Tribunal and the order of the Tribunal and its enforcement became jeoparadized. 5. Learned Counsel representing the revenue as well as the assessee also accepted the position of law and the assessee being a dominus litus elected this Court for the purpose of determination of the issue. Thus, this Court has jurisdiction to proceed further with the transferred case. 6. Now coming to the point, the assessee is a tanner and was assessed by the Deputy Commercial Tax Officer, Tiruvarambur, Trichy for the assessment year 1996-97 under the TNGST Act, 1959, on a total and taxable turnover of Rs.17,09,905/- and Rs.16,31,899/- against the reported total and taxable turnover of Rs.16,16,824/- and Rs.13,75,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....before this Court by the said assessee and this Court in the above said case reported in 127 STC 491 has held as follows:- "The provisions of the Tamil Nadu Societies Registration Act, 1975 nowhere provide that the society when registered shall be an incorporated body. The society is required to have a committee and action is to be brought by a person authorised under the bye-laws. While the fact of being registered confers certain rights on the society, such registration does not, ipso facto, result in its being incorporated. The fact of being registered under the Societies Registration Act, whether under the Central Act or the State Act, does not necessarily result in the society becoming incorporated. The law, before as well as after t....