M/S. Madhavaraja Club vs. The State Tax Officer (Luxury Tax)
Original PDF →IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.M.BADAR FRIDAY, THE 05TH DAY OF FEBRUARY 2021 / 16TH MAGHA,1942 WP(C).No.2942 OF 2021(P) PETITIONER: M/S. MADHAVARAJA CLUB, ENGLISH CHURCH ROAD, PALAKKAD, REPRESENTED BY ITS SECRETARY, VIMAL VENU. BY ADVS. SRI.HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENTS: 1 THE STATE TAX OFFICER (LUXURY TAX), OFFICE OF THE DEPUTY COMMISSIONER, STATE GST DEPARTMENT, PALAKKAD-678 001. 2 THE JOINT COMMISSIONER (APPEALS), STATE GST DEPARTMENT, PALAKKAD-678 001. 3 THE COMMISSIONER OF COMMERCIAL TAXES, TAX TOWERS, KILLIPALAM, KARAMANA, THIRUVANANTHAPURAM-695 002. 4 STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001. OTHER PRESENT: SMT.THUSHARA JAMES, GOVT. PLEADER THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 05.02.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
W.P.(C) No.2942/2021 2 JUDGMENT Dated this the 5th day of February 2021 Heard the learned counsel for the petitioner. He submits that despite availability of alternate remedy prescribed by the statute, this writ petition, as framed and filed, is maintainable in the light of the fact that in petitioner's own case, the Hon'ble Supreme Court has observed that the doctrine of mutuality is continuously applicable to incorporated and unincorporated members' clubs after the 46th Amendment added Article 366(29-A) to the Constitution of India. Despite this binding precedent, the impugned order came to be passed by the authority under the GST Department, Kerala.
If that is so, at the most it can be said that the impugned order is erroneous and that can be set right in a statutory appeal. The petitioner has alternate and most efficacious remedy of appeal in the matter. In this view of the matter, this writ petition is disposed of with liberty to the petitioner to prefer an appeal to the Appellate Tribunal as provided by the statute. A.M.BADAR JUDGE smp
W.P.(C) No.2942/2021 3 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2014-15 DATED 31/01/2020. EXHIBIT P1(a) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2015-16 DATED 31/01/2020. EXHIBIT P1(b) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2016-17 DATED 31/01/2020. EXHIBIT P1(c) COPY OF ASSESSMENT ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2017-18 DATED 31/01/2020. EXHIBIT P2 COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DATED 19/06/2020. EXHIBIT P2(a) COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DATED 19/06/2020. EXHIBIT P2(b) COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DATED 19/06/2020. EXHIBIT P2(c) COPY OF ORDER ISSUED BY THE 2ND RESPONDENT DATED 19/06/2020. EXHIBIT P3 COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 04/08/2020. EXHIBIT P3(a) COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 04/08/2020. EXHIBIT P3(b) COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 04/08/2020. EXHIBIT P3(c) COPY OF LETTER SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT DATED 04/08/2020. EXHIBIT P4 COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 13/07/2020. W.P.(C) No.2942/2021 4 EXHIBIT P4(a) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 13/07/2020. EXHIBIT P4(b) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 13/07/2020. EXHIBIT P4(c) COPY OF ORDER ISSUED BY THE 1ST RESPONDENT DATED 13/07/2020. RESPONDENT'S EXHIBITS: NIL.P.S to Judge smp
Reproduced from the public record of the Kerala High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.