TMI Blog1972 (4) TMI 91X X X X Extracts X X X X X X X X Extracts X X X X ..... is actually seen from the assessment records that there were orders of assessment for each of the years from 1961-62 to 1966-67, that as a matter of fact, in respect of one year, i.e., 1959-60, the petitioner actually challenged the order of assessment made on it by filing an appeal before the Appellate Assistant Commissioner and that the Appellate Assistant Commissioner dismissed the appeal. It appears that the petitioner has been approaching the Government for exemption from the sales tax. But that attempt was unsuccessful. Even though there was no specific exemption granted by the Government, the petitioner has been contending that it is entitled to the benefit of the G.O. No. 4014, Revenue, dated 20th September, 1961, exempting the host ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessment orders made on various years have been allowed to become final. The petitioner has not resorted to the various remedies provided under the statute to get over those assessments, if it felt aggrieved against those assessments. The learned counsel for the petitioner contends that the petitioner is entitled to take advantage of the decision of the Supreme Court in The joint Commercial Tax Officer, Harbour Division II, Madras v. Young Men's Indian Association, Madras, and Others[1970] 26 S.T.C. 241 (S.C.)., wherein the Supreme Court has laid down that there is no element of sale involved in a members' club supplying the refreshments to its members, as such supply would not involve any transfer of property from the club to its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion either to grant the relief by way of prohibition from enforcement of the levy or by way of a mandamus to refund. This is clear from the following observations of the Supreme Court in The State of Madhya Pradesh and Another v. Bhailal Bhai and Others[1964] 15 S.T.C. 450 at 459 (S.C.).: "Thus, where, as in these cases, a person comes to the court for relief under article 226 on the allegation that he has been assessed to tax under a void legislation and having paid it under a mistake is entitled to get it back, the court, if it finds that the assessment was void, being made under a void provision of law, and the payment was made by mistake, is still not bound to exercise its discretion directing repayment. Whether repayment should be o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Harbour Division II, Madras v. Young Men's Indian Association, Madras, and Others[1970] 26 S.T.C. 241 (S.C.). The learned counsel for the petitioner states at the Bar after verification that the students, who are supplied with refreshments, are not members as such of the association, but their parents alone are the members and that the students are only the members of the hostel which is run by the association. It is stated that the hostel is run by the students themselves on a dividing system and the petitioner-association has nothing to do with the running of the hostel except having a general control. But this submission of the learned counsel runs quite contrary to the statement of facts mentioned in support of the affidavit in the wr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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