TMI Blog2020 (9) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... W.P.(MD)Nos.12115 to 12129 of 2019, 12661, 12662, 12663, 12773 & 12774 and W.M.P.(MD)Nos.9095 to 9124 of 2019, 9408 & 9409, 9410, 9411 , 9412, 9413, 9505 to 9508 of 2019 - - - Dated:- 26-2-2020 - Honourable Mr. A.P. Sahi, Chief Justice And The Honourable Mr. Justice Subramonium Prasad For the Petitioner : Ms.A.Amala For the Respondents : Mr.V.R.Shanmuganathan Special Government Pleader COMMON ORDER SUBRAMONIUM PRASAD, J The instant writ petitions challenge the validity of Section Section 2(15)(ix) and 2 (33(vi), explanation I of Tamil Nadu Value Added Tax Act 2006 is unconstitutional. 2. The Division Bench of this Court, by judgment dated 01.11.2019 has upheld the validity of the said sections by observing as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following questions for consideration: i.Whether the doctrine of mutuality is still application to incorporated clubs or any club after the 46th amendment to Article 366 (29A) of the Constitution of India? ii.Whether the judgment of this Court in Young Men's Indian Association (supra) still holds the field even after the 46th amendment of the Constitution of India; and whether the decisions in Cosmopolitan Club (supra) and Fateh Maidan Club (supra) which remitted the matter applying the doctrine of mutuality after the constitutional amendment can be treated to be stating the correct principle of law? Iii.Whether the 46th amendment to the Constitution by deeming fiction provides that provision of food and bevera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r declaration of law in this case. Accordingly, C.A.No.4184 of 2009 stands dismissed. 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 and unincorporated members' clubs after the 46th Amendment adding Article 366(29-A) to the Constitution of India. 7.In the light of the recent decision of the Larger Bench of the Hon'ble Supreme Court, we have to necessarily interfere with the show cause notice issued by the Assessing Officers proposing to levy tax on the writ petitioners. However, we are convinced of the fact that there may be other issues, which may require to be adjudicated by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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