Court : Kerala
..... p4 order of assessment in ext.p5 appeal under the kerala tax on luxuries act, 1976 (the 'act' for short). ..... the petitioner also points out that rule 3c of the kerala tax on luxuries rules, 1976 (the 'rules' for short) was inserted only with effect from 28.07.2006 ..... 12203 of 2010 (a) appendix petitioner(s)' exhibits --------------------------------------- exhibit p1- a copy of the specimen bill exhibit p2- a copy of the pre-assessment notice dated1011.2009 exhibit p3- a copy of the reply dated2212.2009 filed against exhibit p2 exhibit p4- a copy of the assessment order dated52.2010 exhibit p5- a copy of the statutory appeal dated2403.2010 exhibit p6- a copy of the revenue recovery notice dated2303.2010 respondent(s)' exhibits:- nil ----------------------------------------- /true copy/ p.a.to judge dcs v ..... the plea in essence is that the amendments, deletions and additions to the act have not been adverted to by the third respondent in ext.p4 order of assessment.3 ..... the petitioner adds that the assessment year in question is 2005-06 and that there was no chargeability under the act under section 4(2)(c) of the act as it then stood ..... state of kerala represented by the secretary to government, taxes department, secretariat thiruvananthapuram.2 ..... 12203 of20102 from 01.04.2007 and that section 4(2b) of the act was deleted with effect from 01.07.2006. ..... in the high court of kerala at ernakulam present: the honourable mr.justice v.chitambaresh tuesday, the24h dayof september20132nd aswina, 1935 .....
Tag this Judgment!Court : Kerala
..... (c) 26148 of 2003, wherein the validity of the kerala tax on luxuries act, 1976 was under challenge, it was held by the learned judge that the constitutional validity of the act stands already covered by the decision of the apex court in federation of hotel and restaurant association of india and others vs. ..... state of kerala (2003 (1) klt 618] has held that the amendment with regard to the court fee payable in land acquisition cases under the kerala court fees and suits valuation act, 1959 is having only prospective effect. ..... it is also contended that, by virtue of the explanation given in ext.p13 (the amendment act), the liability to ay tax or other amount shall arise only from the date specified in the revised notice and hence there is no room for charging any interest as well. ..... referring to the amendment to the statute as per the act 41 of 2005 published in the kerala gazette dated 28.08.2005 (ext.p13), the learned sr. ..... with reference to ext.p13 copy of the act 41 of 2005 published in the gazette dated 28.08.2005, it is contended that, since sub-section (5) of section 6 was introduced only with effect from that date, there was no question of any escaped turnover or assessment of any such turnover, (which was actually dealt with by the assessing authority while passing ext.p1 original assessment order) in respect of the assessment years prior ot the date of introduction of the provision. ..... , after coming into force of ext.p13 amendment on 28.08.2005. .....
Tag this Judgment!Court : Kerala
..... the division bench affirmed the said view and having extracted the definition of 'luxury' in the kerala tax on luxuries act, 1976 [for brevity act of 1976 ]; held that the power exercised by the parliament is in a matter covered under entry 62 ..... while giving the said meaning to entry 62 and if we look at the sub clause (zzzzw), the service tax is imposed on services provided in a hotel and other similar establishments when state legislature had enacted the kerala tax on luxuries act by exercising their legislative powerunder entry 62 ..... the state has also brought out the kerala local authorities entertainments tax act, 1961 [hereinafter referred to as state act of 1961 ], wherein section 3, the charging section, provides for levy of tax and the rate of tax; connected cases the same being on the price for admission to any entertainment at a rate not less than 24% and ..... whether the removal of admission and access to entertainment event and amusement facilities [sub-clause (j) of section 66d of the finance act, 1994] from the negative list of services by an amendment of 2012 and the consequent imposition of service tax on such activity would result in the union parliament trenching upon the exclusive field assigned to the state, under entry 62 list ii of the seventh schedule of the constitution of india is the question raised ..... [(2005) 2 scc 515] to find that luxury is an activity, enjoyment or indulgence, and there is no ..... union of india [(2005) 4 scc 214], bharat sanchar nigam .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : (2009)26VST682(AP)
..... deputy commissioner and that the impugned notice, calling upon ..... the order in revision passed by the deputy commissioner had attained finality on the appeal preferred thereagainst being dismissed by the sales tax appellate tribunal, that the petitioner had not challenged the validity of the order of the sales tax appellate tribunal before this court prior to the filing of the amendment petition in the present writ petition and, as the order in revision had attained finality, notwithstanding the act having been set aside and declared unconstitutional by the supreme court subsequently, the petitioner was liable to pay the tax due pursuant to the revisional order of the ..... in the meanwhile, the constitution bench of the supreme court, by judgment dated 20.01.2005, held that the luxury tax act was beyond the legislative competence of the state and was ..... the luxury tax act was amended on 1.8.1996 and its scope was enlarged to include levy of luxury tax on supply of tobacco and .....
Tag this Judgment!Court : Jharkhand
Reported in : [2006(4)JCR547(Jhr)]
..... (supra), the supreme court held that section 4(2) of kerala fishermens' welfare fund act, 1985, as amended by act 15 of 1987 levying impost by way of contribution from purchaser/exporter of fishes invalid as it lacks legislative ..... however, taking into consideration the submission made on behalf of the respondents that the amount credited to the welfare fund by the dealers had already been spent by the board for welfare of fishermen, the supreme court did not allow refund in favour of dealers/contributors.in the case of godfrey philips india limited (supra), the supreme court while held imposition of luxury tax was beyond legislative competence of the state, following principle laid down in 'somoiya organic (india) ltd. ..... in the present cases, the question of prospective overruling is not applicable as the bye-laws was never given effect and thereby the aforesaid judgment is of no help to the respondents.in most of the cases, the petitioners having opposed the bye-laws, have not paid the professional tax and prayed for interim relief.on 12th january, 2005, a bench of this court observed that if any professional tax is deducted from one or other petitioner, the same shall be subject to the decision of the cases ..... 72,38,427.62 paise towards professional tax for the period from 16th january, 2005 to 1st april, 2005 from two of the writ petitioners, including steel authority of india limited, though prior to the same, the bye-laws was stayed vide notification dated 17th december, .....
Tag this Judgment!Court : Andhra Pradesh
Reported in : 1999(1)ALD28; 1998(6)ALT318
..... state of kerala, 1988 (108) stc 539, held that the kerala tax on luxuries act is within the legislative competence of the state legislature under entry 62 of list ii of the vii schedule to'the constitution. ..... of additional excise duty collected by the 2nd respondent under the provisions of the ..... these writ petitions are filed challenging the validity of the andhra pradesh tax on luxuries act, 1987 as amended by act no.28 of 1996 (hereinafter referred to as the impugned act) on the ground that it is ultra vires articles 14, 245, 246, 265, 269, 286, 301 and 304 of the constitution of india and, therefore, unconstitutional and void as the purported levy of the tax is in effect and substance a tax on sales and, therefore, void, and ultra vires the section 15 of the central sales tax act, 1956, and consequently the 1st respondent has forfeited its entitlement to'its proportionate share .....
Tag this Judgment!Court : Kerala
..... 30559 of 2010 = = = = = = = = = = = == = = = = dated this the 24th day of september, 2013 judgment section 4(2)(c) of the kerala tax on luxuries act, 1976 ('the act' for short) as it earlier stood reads as follows. ..... , kalyanamandapam, auditorium including those attached to hotels, clubs or places of the like nature for the charges of accommodation, amenities and services provided excluding food and beverages at the rate 15%" clause c was substituted by the kerala finance act, 2007 with effect from 1-4-2007 and the amended provisions of section 4(2)(c)of the act reads as follows: "[(c) in respect of a convention centre, hall, kalyanamandapam, auditorium including those attached to hotels, clubs or places of the like nature, for the charges for accommodation, amenities and services provided excluding food ..... and beverages,- (i) at the rate of ten per cent where the gross charges of accommodation and other amenities and .....
Tag this Judgment!Court : Kerala
..... 30559 of 2010 = = = = = = = = = = = == = = = = dated this the 24th day of september, 2013 judgment section 4(2)(c) of the kerala tax on luxuries act, 1976 ('the act' for short) as it earlier stood reads as follows. ..... , kalyanamandapam, auditorium including those attached to hotels, clubs or places of the like nature for the charges of accommodation, amenities and services provided excluding food and beverages at the rate 15%" clause c was substituted by the kerala finance act, 2007 with effect from 1-4-2007 and the amended provisions of section 4(2)(c)of the act reads as follows: "[(c) in respect of a convention centre, hall, kalyanamandapam, auditorium including those attached to hotels, clubs or places of the like nature, for the charges for accommodation, amenities and services provided excluding food ..... and beverages,- (i) at the rate of ten per cent where the gross charges of accommodation and other amenities and .....
Tag this Judgment!Court : Kerala
..... 30559 of 2010 = = = = = = = = = = = == = = = = dated this the 24th day of september, 2013 judgment section 4(2)(c) of the kerala tax on luxuries act, 1976 ('the act' for short) as it earlier stood reads as follows. ..... , kalyanamandapam, auditorium including those attached to hotels, clubs or places of the like nature for the charges of accommodation, amenities and services provided excluding food and beverages at the rate 15%" clause c was substituted by the kerala finance act, 2007 with effect from 1-4-2007 and the amended provisions of section 4(2)(c)of the act reads as follows: "[(c) in respect of a convention centre, hall, kalyanamandapam, auditorium including those attached to hotels, clubs or places of the like nature, for the charges for accommodation, amenities and services provided excluding food ..... and beverages,- (i) at the rate of ten per cent where the gross charges of accommodation and other amenities and .....
Tag this Judgment!Court : Kerala
Reported in : [2002]127STC409(Ker)
..... we, therefore, agree with the view taken by the learned single judge that the impugned provisions under section 4a of the kerala tax on luxuries act, 1976 and schedule thereto as amended by the kerala finance bill, 1994 are unconstitutional being violative of article 401 of the constitution even though the contention against the legislative competence has to be rejected.in the result, all the four writ appeals stand dismissed.order on c.m.p. no. ..... the challenge in the original petitions was against the provisions of the kerala finance act, 1994 to the extent it had amended kerala tax on luxuries in hotels and lodging houses act, 1976. ..... they challenged the levy of luxury tax on cigarettes at 5 per cent on manufacturers and importers of cigarettes, which was imposed for the first time under the kerala finance bill, 1994 introduced on march 28, 1994. ..... the amended provisions made cigarettes liable to luxury tax at the rate of 5 per cent on the value of the commodity charged, received or receivable at the point of supply. ..... abdul kadir's case air 1976 sc 182, the question whether the provisions of the luxury tax on tobacco (validation) act (9 of 1964) would violate article 401 of the constitution of india was considered by the apex court. ..... (3) where a luxury tax is collected by a stockist at the point of first supply in the state, whether by way of sale or otherwise, no luxury tax under this act shall be collected at any successive point of supply. .....
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