IN THE HIGH COURT FOR THE STATE OF TELANGANA

AT HYDERABAD

THE HONOURABLE SRI JUSTICE P.SAM KOSHY

AND

THE HONOURABLE SRI JUSTICE

SUDDALA CHALAPATHI RAO

TREVC No.282 of 2010

Dated: 18.12.2025

Between:

M/s.Nizam Club,

5-9-5, Saifabad, Hyderabad.

…Petitioner

AND

The State of Andhra Pradesh, Rep. by the SR before STAT,

II Floor, CCT Complex,

Opp. Chenetha Bhavan, Nampally,

Hyderabad – 500 001.

…Respondent

ORDER : (per Hon’ble Sri Justice P.Sam Koshy)

Heard Mr.S.R.R.Viswanath, learned counsel for the

petitioner and Mr.T.Chaitanya Kiran, learned Assistant Government Pleader representing Mr.Swaroop Oorilla, learned

Special Government Pleader for State Tax. Perused the record.

2. The instant is the Tax Revision Case which has been filed assailing the order dated 05.07.2010 in T.A.No.159 of 2010 passed by STAT, Hyderabad.

3. The learned STAT vide the impugned order has dismissed the appeal preferred by the revision petitioner affirming the order passed by the Authority for Clarification and Advance Ruling. The question of law put for consideration in this Tax Revision Case is as follows:

“i) Whether on facts and law the Hon'ble Tribunal is right in saying that the petitioner which is a Members Club is liable to tax