Partly allowed

M/S.Madhavaraja Club v. Commercial Tax Officer (Luxury Tax)

Kerala HC1 Jun 2016OP (TAX)/29/2016

Case brief

AI extract

What is this about?

The High Court dismissed original petitions challenging luxury tax orders, noting the issues were already covered and settled in a prior decision (Madhavaraja Club v. Commercial Tax Officer). However, the court permitted the petitioner to pay the dues in two instalments and directed that recovery be kept in abeyance pending payment.

What did the court decide?

Petitions dismissed; permit to pay dues in two instalments; recovery kept in abeyance.

M/S.Madhavaraja Club Vs Commercial Tax… — Pension and Retirement Benefits | Kerala HC (2016)

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IN THE HIGH COURT OF KERALA AT ERNAKULAM

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PRESENT:

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THE HONOURABLE MR.JUSTICE ANTONY DOMINIC &

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THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU

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WEDNESDAY, THE 1ST DAY OF JUNE 2016/11TH JYAISHTA, 1938 OP (TAX).No. 29 of 2016 (Q)

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PETITIONER(S):

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M/S. MADHAVARAJA CLUB, ENGLISH CHURCH ROAD, PALAKKAD, REPRESENTED BY ITS SECRETARY, GIRI NAIR.

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BY ADVS.SRI.HARISANKAR V. MENON SMT.MEERA V.MENON

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RESPONDENT(S):

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THE COMMERCIAL TAX OFFICER (LUXURY TAX), PALAKKAD - 678001.

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KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, NOORANI, PALAKKAD-678004, REPRESENTED BY ITS SECRETARY.

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STATE OF KERALA, REPRESENTED BY ITS SECRETARY, TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM, PIN -695001.

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R BY SR GOVT PLEADER SMT.SOBHA ANNAMMA EAPEN

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THIS OP TAX HAVING COME UP FOR ADMISSION ON 01-06-2016, ALONG WITH OPTAX.30/16, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:

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APPENDIX IN OP(TAX).29/16

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PETITIONER'S EXHIBITS:

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EXT.P1: COPY OF ORDER ISSUED BY THE 1ST RESPONDENT FOR THE YEAR 2010-11.

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EXT.P2: COPY OF ORDER ISSUED BY THE DEPUTY COMMISSIONER (APPEALS), ERNAKULAM.

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EXT.P3: COPY OF APPEAL FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.

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EXT.P4: COPY OF ORDER ISSUED BY THE 2ND RESPONDENT.

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/TRUE COPY/

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PS TO JUDGE

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ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ.

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----------------------------------O.P(Tax).Nos.29 & 30 of 2016 ----------------------------------Dated this the 1^st day of June, 2016

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JUDGMENT

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Antony Dominic, J.

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1.The petitioner, a club registered under the Societies Registration Act, 1860, has filed these original petitions challenging the orders passed by the Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal, Palakkad in T.A.Nos.10/16 and 11/16, levying luxury tax for the assessment years 2010-11 and 2011-12 respectively.

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2.Though we heard learned counsel for the petitioner and the learned Government Pleader at length, we find that the issue raised in these original petitions are fully covered against the petitioner in their own case reported in Madhavaraja Club v. Commercial Tax Officer [(2013) 21 ITR 621], which was followed while dismissing OP(Tax).8/16, again filed by the petitioner. In such circumstances, these original petitions are only to be dismissed and we do so.

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OP(TAX).29/16&30/16

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3.However, taking note of the plea raised by the petitioner, we permit them to pay the amounts due under the impugned orders in two instalments, the first of which shall be paid on or before 25.6.2016 and the balance, on or before 30.7.2016. Subject to payment as above, recovery shall be kept in abeyance.

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Sd/ANTONY DOMINIC, Judge.

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Sd/-

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DAMA SESHADRI NAIDU, Judge.

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kkb.

M/S.Madhavaraja Club v. Commercial Tax Officer (Luxury Tax)

Case brief

What is this about?

What did the court decide?

M/S.Madhavaraja Club v. Commercial Tax Officer (Luxury Tax)

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Cases cited

Parties & counsel

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