9911796707
TMI Blog2007 (4) TMI 628X X X X Extracts X X X X X X X X Extracts X X X X ..... and to bring its transaction for assessment, by couching the prayer in each one of the writ petitions to call for the records relating to the assessment orders dated January 31, 2002 for the assessment years 1990-91, 1991-92, 1992-93, 1993-94, 1994-95, and 1995-96 and set aside the same as illegal . Heard the learned counsel on either side and perused the materials available on record. It is evident on record that as against assessment order passed against the petitioner for the assessment years 1990-91, 1991-92, 1992-93, 1993-94, 1994-95 and 1995-96, the petitioner moved the Tamil Nadu Taxation Special Tribunal by filing O. Ps. 301 to 306 of 1999 to declare the orders of assessment made against it as illegal on the premise that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus, the Supreme Court upheld the decision of this court in Board of Trustees of the Port of Madras v. State of Tamil Nadu reported in [1998] 108 STC 66. As the said judgment was not available to the authorities, when orders of assessment were passed, upon hearing the parties, the Special Tribunal set aside the orders of assessment and remitted back the matter to the assessing officer to redo the exercise with reference to the observations made in the decision of the Supreme Court by pointing out the relevant observations in its order. Pursuant to the same, the assessing officer passed the assessments which are impugned in these writ petitions. The petitioner contended that the main activity of the petitioner is not business. When the ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rities and on that view of the matter, the Tribunal passed the following order: Having regard to the circumstances of the case we are of the opinion that it is not necessary to refer to the other decisions and to render findings on the basis of insufficient pleadings and total lack of materials. The best course will be to set aside the order of assessment impugned in these original petitions and permit the respondents to redo the matter once over again. Before passing fresh orders, the respondents should issue a fresh notice to the petitioner and take a specific stand, whether the ancillary activity of the petitioner would amount to an independent business activity and if so, the materials on which the Revenue acts and by so holding the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tes committing misconduct in the course of their profession. (2) The Bar Council has no intention to carry on business or engage in business as defined in section 2(d) of the TNGST Act. (3) The Bar Council is not a dealer under section 2(d) of the TNGST Act. The duties of the Bar Council do not constitute trade, commerce or manufacture or adventure or concern in the nature of trade, commerce or manufacture. The activities by way of disposal of forms against fees are in the course of rendering certain services for enrolment or otherwise and are not themselves the dominant activities, but incidental and ancillary to the main services rendered by the Bar Council of Tamil Nadu. After referring to the abovesaid objections and to the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also directed to place all the activities which the respondent may not be aware, except the few incidental activities of receiving fees for enrolment, collecting of stamp fees for welfare funds. It is the obligation of the petitioner to place all the details about its constitution and the function it performs and services it renders and the revenue it receives from its members, number of committees formed, services rendered by those committees, roll of members, etc. All the factual materials are directed to be placed before the assessing officer and the assessing officer shall redo the exercise in the light of the direction as above and in accordance with law. For the foregoing reasons, the impugned assessment orders are set aside. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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