(1.) BY consent of all the parties concerned the main writ petition itself is taken up for final disposal.
(2.) AGGRIEVED by the order of the first respondent dated 8.8.1996 in T.N.S.A. No. 1 of 1995 the petitioner Welfare Association has filed the above writ petition to quash the said order.
(3.) IT is clear, in order to attract S. 2(16) there must be activities of trade or business or services are rendered to customers. I have already extracted the object of the petitioner-Association. IT is clear from the particulars furnished that petitioner-Association is a welfare association and it is not a commercial establishment nor a 'shop". IT is also clear that there is no relationship of customer with any person or persons and service if any was rendered only to members and not others. Each member is a part of the Association and there is no customer relationship between the Association and its members. As rightly contended that, regulation of entry of persons and vehicles are incidental to various functions of Association. Likewise, the particulars furnished clearly show that there was no profit motive nor it renders any service to any one other than its members. In such circumstances, the members of the Association cannot be equated with customer.