Judgment Search Results Home > Cases Phrase: karnataka tax on luxuries act 1979 section 4 mode of collection of tax Page 1 of about 167 results (0.116 seconds)

Sri Ramaseva Mandali Trust (R) and ors. Vs. Assistant Commissioner of ...

Court : Karnataka

Reported in : [2003]133STC574(Kar)

..... validity of karnataka tax on luxuries act, 1979 along with the explanation to the definition of 'charges for marriage halls' in section 2(1-a) have been assailed in these writ petitions.section 3c reads as under :'levy and collection of tax on charges for marriage hall. ..... the definition of 'luxury provided in a hotel' given under section 2(e) of the gujarat act is similar to the definition given under section 2(5) of the karnataka tax on luxuries act, 1979. ..... in accordance with entry 97 of list i of the seventh schedule, read with article 248 of the constitution all the enactments which the parliament has made would prevail over the local act 'and its charging section which has created the liability of collection of tax on charges for marriage hall treating it to be a luxury.3. ..... in view of this judgment of the apex court, the provisions of charging section 3c providing for levy and collection of tax for marriage halls cannot be considered ultra vires the jurisdiction of the state legislature as providing the facility of performing the marriage in a marriage hall or mantap is considered to be a luxury. ..... --subject to the provisions of this act, where charges for luxury provided in a marriage hall are not less than five thousand rupees per day there shall be levied and collected a tax on such charges at the following rates namely :--(a) where charges for marriage hall per dayare not less than five thousand rupees but 5 per cent of suchless than ten thousand rupees charges. .....

The Commissioner for Commercial Taxes, Bangalore and Others Vs. Hennur ...

Court : Karnataka

..... these batch of writ appeals are preferred by the state, challenging that portion of the learned single judges order interpreting section 3-d of the karnataka tax on luxuries act, 1979 (for short, hereinafter referred to as the act), holding that the section does not stipulate any levy on the mere existence of the facility and the tax is leviable only on the member who utilizes the facility available in the club. 2. ..... " section 3-d deals with levy and collection of taxes on luxuries provided in a club. ..... at the inception, there was no provision for levy and collection of tax on luxuries provided in a club. ..... further the charging section makes it clear that, the tax shall be levied and collected on luxuries provided in a club to its members who are required to pay any amount as fee, deposit, etc. ..... though the corporate member is treated as one, if more than one person uses luxuries, then, the tax shall be levied and collected in respect of such number of persons who utilise luxuries of the club in pursuance of such corporate membership. ..... levy and collection of tax on luxury provided in a club- (1) there shall be levied and collected a tax on luxuries provided in a club to the members who are required to pay any amounts as fee, deposit, donation or any other such charges by whatever name called, at the rate as specified in column (3) of the table below: sl no. .....

Ramanshree Shopping Arcade Pvt. Ltd. and Etc. Vs. State of Karnataka a ...

Court : Karnataka

Reported in : AIR2000Kant33; [1999]114STC92(Kar)

..... the controversy is with regard to the validity of section 2(1) of the karnataka tax on luxuries act, 1979 for levying tax in respect of telephone charges which are alleged to be unreasonable, arbitrary, and in violation of articles 14, 19(1)(g), 245, 246 and 300a of the constitution of india ..... the relevant provisions are as under : 'levy and collection of tax on luxury provided in a hotel : (1) subject to the provisions of this act, there shall be levied and collected a tax on the luxury provided in a hotel in respect of every room (to be known as 'luxury tax') at the following rates.' 2. ..... the hotel owners might have not collected the tax for the 'luxury provided in a hotel' in respect of telephone charges in view of the circular ..... from the hotels which do not provide the facility of telephone, the hotels which provide telephone facility therefore provide a better amenity to the customer which could be considered to be a 'luxury provided in a hotel' and it cannot be considered that entry 62 list ii to the constitution of india does not cover the receipts of account of telephone charges collected from the customer for outgoing calls. 14. ..... it is contended by the learned counsel for the petitioner that tax on telephone charges was not collected earlier because of a circular issued by the commissioner on 15-2-1983 by which it was made clear that no tax is leviable on telephone charges as telephone charges are not charges for lodging and the department has not taken any action till 1996 .....

Hennur-banaswadi Cosmopolitan Club and ors. Etc. Etc. Vs. the Commissi ...

Court : Karnataka

Reported in : 2008(5)KCCRSN654; 2009(1)AIRKarR190; AIR2009NOC807

..... -clubs are before this court challenging the constitutional validity of the levy of what is known as 'luxury tax' under the provisions of the karnataka tax on luxuries act, 1979 (for short the act') and in particular as levied under section 3-d of the act which had been introduced into the parent act by an amendment in terms of karnataka act no. ..... when there is no activity of enjoyment and indulgence in the sense, availing of the facility of luxury, levy of tax is clearly bad in law.31. the other contention urged by sri rabinathan is that the section 3-d as introduced by the karnataka act no 3 of 2004 is not in scheme with the provisions of section 3-b and 3-c of the very act; that in terms of sections 3-b and 3-d of the act, while tax is sought to be levied at the percentage of actual charges collected for luxuries provided in a hotel for residents or others such as in a health club, beauty parlour, swimming pool, ..... conference hall and the like, and even under section 3-c, it is at the percentage of the actual charges of rent collected for the marriage halls, .....

Bangalore Club Now Repr. by Its Deputy Secretary, S. Venkatesh, Manage ...

Court : Karnataka

Reported in : ILR2009KAR2830; (2010)27VST489(Karn)

..... the amendments made to section 2(4) of the karnataka tax on luxuries act, 1979 (hereinafter referred to as 'the act') by act no. ..... statutory provisions by giving explanation to such provision, that would defeat the object and purpose for which words and phrases that are used by the state legislature in the definition clause of hotel under section 2(4) of the act that being so, the learned single judge has committed an error in law in holding at the end of paragraph 30 as under:the question whether the explanation should further be watered down ..... counsel for the appellants, the following points that would arise for consideration of this court:a) whether the inclusion of 'club' in the definition of 'hotel' and insertion of explanation to section 2(4) of the act and giving the amended provision retrospective effect is legal, valid and correct?b) whether the order of learned single warrants interference?5. in order to answer the points, one has to compare ..... , and includes a lodging houses club and holiday resorts.explanation: a club, a lodging house and a holiday resort for which charges are collected for providing accommodation whether or not in the course of business shall be deemed to be a hotel for the purpose of this act.the above said amendment to the definition clause of hotel is with retrospective effect as the amended provision shall always be deemed to have been ..... transactions where tax is not collected, tax cannot be collected and remit ..... is, tax has to be collected from .....

Century Club Vs. State of Karnataka and anr.

Court : Karnataka

Reported in : (2007)5VST292(Karn)

..... of 2003), which reads as under:this honourable high court may be pleased to declare and strike down the explanation which has been appended to section 2(4) of the karnataka tax on luxuries act, 1979, which was introduced by karnataka act no. ..... levy and collection of tax on luxury provided in ..... -matter of dispute is the levy, which is known as luxury tax under the provisions of the act, on such charges collected from persons who make use of the accommodation, at the rate stipulated under the act, in terms of the charging section-section 3 which reads thus:3. ..... a legislative measure to get over the stumbling block the revenue faced, in subjecting to tax the organisations like the petitioners; that the explanatory note and as contained in the budget speech of the finance minister while introducing the bill which has brought about amendment which reads as under:the honourable high court of karnataka has held that luxury tax cannot be levied on accommodation provided by a club as the charges collected is not in the course of business. ..... , learned government pleader appearing on behalf of the respondents and defending the provisions very stoutly, submits that the levy and collection of tax on the luxury provided in a hotel was the subject-matter of challenge before the supreme court and the validity of such provisions including the validity of section 3, the charging section of the present act, has already been upheld by the supreme court in the case of express hotels private ltd. v. .....

Deepam Silk International and ors. Vs. State of Karnataka, Rep. by the ...

Court : Karnataka

Reported in : ILR2003KAR4072; [2004]134STC337(Kar)

..... the said notification reads as under: 'in exercise of the powers conferred by section 12-a of the karnataka tax on luxuries act, 1979 (karnataka act 22 of 1979), the government of karnataka being of the opinion that it is necessary in the public interest so to do, hereby exempts with immediate effect the tax payable under the said act by a stockist on his turnover of stock of silk fabrics'. 9. ..... petitioners are before me challenging the constitutional validity of levy of tax on silk fabrics under section 4b of the karnataka tax on luxuries act ('the act' for short). ..... the act provides for tax on luxuries in terms of the charging section 4-b. ..... they are also seeking for a declaration to declare that the notification dated 25.8.2001 issued by the first respondent under section 12-a of the act has the effect of exempting levy of tax on silk fabrics for the entire assessment year commencing from 1.4.2001. ..... ' section 2(9) of the act defines turnover of stock on luxuries as under: 'turnover of stock of luxuries' in relation to a stockist, in respect of any year, means the aggregate of the value of stocks of luxuries. ..... petitioners state in these petitions that the act was initially enacted to levy tax on commodities like cigarettes and the luxuries provided in a hotel. ..... learned hcga however invites my attention to section 5-a of the act to contend that payment of tax is to be made in advance. .....

Coonoor Club and ors. Vs. Commercial Tax Officer and ors.

Court : Chennai

Reported in : (2009)22VST59(Mad)

..... by the definition of 'hotel' under the karnataka tax on luxuries (hotels and lodging houses) act, 1979, the term cannot be interpreted to include every building where lodging accommodation is provided ..... as far as the act now in question is concerned, the object is to provide for the levy and collection of a tax on luxuries provided in hotels and lodging ..... found under the luxuries act:section 2(f) defines 'hotel' which is as follows:'hotel' means a building or part of a building where residential accommodation with or without board is by way of business provided for a monetary consideration and includes a lodging house.section 2(fff) defines 'luxury' which is as follows:'luxury' means luxury provided in hotel or any tobacco product supplied by a tobacconist or the scheduled commodity which is for enjoyment over and above the necessities of life.section 2(g) defines 'luxury provided in a hotel', which is as follows:'luxury provided in a hotel' ..... in all these cases, the clubs have disclosed their bye-laws/articles of association, wherein it is stated that they are rendering service to their members by collecting subscriptions, contributions and fees, which is being utilised for rendering services and amenities exclusively for and on behalf of the members without any profit margin. ..... question of unjust enrichment and hence the amounts should go back to the state will not arise in these cases as it was collected only from the members of the clubs and not from any unidentifiable public. .....

Ghodawat Pan Masala Products (i) Ltd. Vs. State of Karnataka and ors.

Court : Karnataka

Reported in : ILR2002KAR4170; [2003]130STC276(Kar)

..... 3 and corresponding entries inserted in the schedule to the karnataka tax on luxuries act, 1979 (hereinafter referred to as 'the ktl act') prescribing levy of luxury tax on gutka at 20 per cent by karnataka act no. ..... it is also necessary to point out that there is no merit in the submission of the learned counsel appearing for the petitioners that since section 17-a of the ktl act provides for recognition of section 28-a of the kst act for the purpose of the ktl act, with a view evasion of tax under the luxury tax coupled with the power to levy luxury tax amounts to interference in freedom of trade, commerce and intercourse guaranteed to the petitioners under article 310 of the constitution of india. ..... the moment stocks of gutka are received by the stockiest, the stockiest at once becomes liable to pay luxury tax at 20 per cent in addition to entry tax at 4 per cent under the kteg act ; and since there are only non-manufacturer-stockiest in the state, who receive or procure gutka from suppliers located outside the state, the exemption contemplated under sub-clause (i) of section (3) of section 4-b of the act on the value of gutka dispatched to places outside karnataka is of no avail or use to the stockiest. ..... as it could be seen from sub-section (1) of section 4-b of the ktl act, tax is levied and collected on the 'turnover of the stocks of luxuries'. .....

World Resorts Ltd., a Company Incorporated Under the Companies Act, 19 ...

Court : Karnataka

Reported in : ILR2008KAR565; (2009)20VST642(Karn); 2008(2)AIRKarR248; AIR2008NOC1270.

..... this writ petition is a typical illustration of gross abuse of the writ jurisdiction of this court.petitioner is an artificial person - a company registered under the companies act, 1956, and who claims to be a dealer registered under the provisions of the karnataka sales tax act, 1957 [for short, kst act] and karnataka tax on luxuries act, 1979 [for short, ktl act] who has come up with prayers which on the face of it may not be achievable, with inadequate pleadings to support the prayers and on irrelevant grounds urged in support ..... year, but for the financial year 2003-04 and 2004-05, though the petitioner had filed monthly returns and had admitted the liability for payment of tax and collected tax, had not paid the entire admitted tax in terms of the returns filed under section 12b of the kst act and it is for the recovery of such amounts, proceedings had been initiated and the serving of garnishee notices on the bankers of the petitioner was in that context ..... authorities, it emerges that the petitioner is not at all a bona fide person seeking for any valid relief; that the petition is more misusing the process of this court only to stall the recovery of quantified tax that the petitioner had collected from the customers on behalf of the state but failed to remit it to the state treasury, the petition is totally devoid of merits and in such circumstance, this writ petition deserves to be dismissed with exemplary .....