9911796707
TMI Blog1998 (9) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... the relationship between the appellants and their members in the matter of supply by the former to the latter of food and drink and such like; that is to say, was the club acting as the agent of the members or did the property in the food and drink pass from the club to the members. Thus think it appropriate, therefore, that the matters should go back to the assessing authorities who will dete ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . No. 272 of 1996. A. Ranganathan, B.A. Ranganathan and A.V. Rangam, Advocates, for the appellant in C. A. Nos. 268 to 271 and 273 and 274 of 1996. -------------------------------------------------- ORDER The appellants are members' clubs. They are in appeal by special leave against the judgment and order of a Division Bench of the High Court of Andhra Pradesh See [1992] 87 S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that a club belongs to the members for the time being on its list of members. Thus, members can deal with the club as they like. A club is identified with its members at a given point of time, so that it cannot be said that a club has an existence apart from its members. Even more relevant to the issue is the decision in the case of Young Men's Indian Association [1970] 1 SCC 462 See [1970] 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct-finding authorities of the relationship between the appellants and their members in the matter of supply by the former to the latter of food and drink and such like; that is to say, was the club acting as the agent of the members or did the property in the food and drink pass from the club to the members. In the other matters the High Court was approached after orders of assessment had been mad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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