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TMI Blog2013 (2) TMI 614X X X X Extracts X X X X X X X X Extracts X X X X ..... or tax at the rate as indicated therein and the tax liability of the members is in addition to the liability of the clubs under Section 4 of the Act. Therefore, this provision will not be of any assistance to the petitioner. The judgment of this Court was confirmed by the Division Bench in Trivandrum Club v. Sales Tax Officer(2013 (1) TMI 606 - KERALA HIGH COURT) - against the petitioner/ ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this basis, the petitioner seeks to challenge these notices. 2. As far as the contention of the petitioner that the club paying tax under Section 4(2A) is not liable to pay tax under Section 4(2) of the Act is concerned, this very contention was considered by this Court in the judgment in Trivandrum Club v. Sales Tax Officer (Luxury Tax) (2012 (3) KLT 176), where it has been held thus; 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... net facility, video, video compact disk, digital video disk and computer games and having a membership strength of at least twenty five." 11. In my understanding, this provision renders members of clubs also liable for tax at the rate as indicated therein and the tax liability of the members is in addition to the liability of the clubs under Section 4 of the Act. Therefore, this provision will ..... X X X X Extracts X X X X X X X X Extracts X X X X
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