2018 (7) TMI 623

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..... st petitioner, along with statutory interest from the relevant dates of deposit till the date of refund - Petition disposed off. - WP No. 1761 of 2006 - - - Dated:- 2-7-2018 - Debangsu Basak, J. Mr. J.P. Khaitan, Sr. Adv. Mr. Deepak Jain, Adv. For the Petitioners Mr. K.K. Maiti, Adv. For the Respondents ORDER The Court : The first petitioner is members club. The petitioners .....

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..... Finance Act, 2005 was answered in the negative and in favour of the petitioners. The petitioners are similarly situated and circumstanced as that of the writ petitioner in Bengal Rowing Club (supra). In such circumstances, WP No. 1761 of 2006 is disposed of by holding that, the first petitioner does not come within the meaning of Chapter-V of the Finance Act, 1994 as amended by the Finance Act .....

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