2020 (2) TMI 1458

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....; for the petitioner. Mrs. J. Padmavathi Devi , Special Government Pleader, for the respondents. ORDER The petitioner has filed the above writ petition to issue a Writ of declaration to declare that the definition in Section 2(15)(ix) to Explanation 1 and Section 2(33)(vi) to Explanation of Tamil Nadu Value Added Tax Act, 2006 are void, unconstitutional, inoperative and unenforceable and ....

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....ion and not an explanation in the classical sense. We, therefore, answer the three questions posed by the Division Bench in State of West Bengal v. Calcutta Club Limited (supra) as follows: (1) The doctrine of mutuality continues to be applicable to incorporated and unincorporated members' clubs after the 46^th Amendment adding Article 366(29-A) to the Constitution of India. ....

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.... CALCUTTA CLUB case, the Hon'ble Division Bench of this Court disposed of a batch of writ petitions in W.P.(MD)Nos.10981 of 2017 etc. batch, by order dated 13.11.2019, on the following terms: "6. In the light of the decision of the Larger Bench upholding the view of the Hon'ble High Court in the Calcutta Club case, the doctrine of mutuality will continue to apply to incorporated a....

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.... 8. Bearing the above legal principles in mind, we permit the petitioners to give suitable reply to the notice issued by the Assistant Commissioner and in the light of the decision of the Hon'ble Supreme Court, the theory of mutuality will apply to both incorporated and unincorporated clubs and this issue should be taken into consideration by the respective Assessing Authorities." ....