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2018 (3) TMI 542

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..... eld that: - The Association is an entity registered under the Societies Registration Act, 1860 - No proceedings, whatsoever, is pending against the petitioner, who is a member of the Association. In the absence of any proceedings against the petitioner, it was unnecessary for the petitioner to file an affidavit in the nature of Ext.P1 before the first respondent and it was unnecessary for the firs .....

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..... Palakkad, the first respondent, found on verification of the documents maintained by the Association that the Association is constructing buildings for its members with the money provided by the members. Consequently, he issued notices to the Association stating that the the activities undertaken by the Association would amount to works contract; that the said activities should not have been under .....

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..... espondent stating, among others, that he has constructed his house in the residential colony by procuring construction materials and by incurring labour charges himself and the Association has provided only necessary assistance to him under its bylaws. Ext.P1 is the affidavit filed by the petitioner before the first respondent in this connection. On receipt of Ext.P1 affidavit, the first responden .....

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..... ions in the matter. It is stated that the matter was, accordingly, adjourned to 14.09.2017. It is also stated by the learned Government Pleader that on 14.9.2017 also, the representatives of the Association sought time in the matter and the matter was, consequently, adjourned to 26.09.2017. It is further stated by the Government Pleader that on 26.09.2017 also, the representatives of the Associati .....

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..... roceedings against the petitioner, it was unnecessary for the petitioner to file an affidavit in the nature of Ext.P1 before the first respondent and it was unnecessary for the first respondent to issue a notice in the nature of Ext.P2 to the petitioner. In the said view of the matter, the writ petition is devoid of merits and the same is, accordingly, dismissed. - - TaxTMI - TMITax - CST, VA .....

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