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...:“3. An entertainment tax shall be payable by every person who is admitted into or enters any place, within either a hotel or restaurant, which is provided with luxury, where an entertainment is...paid to the State Government a luxury tax by the proprietor of every hotel and restaurant in which there is provision for luxury and such tax shall be calculated at the rate of an annual sum of rupees...mechanical means provided in any of the rooms, or in any part of a building which constitutes a hotel or restaurant;Luxury tax means as defined under Section 2(e...
...effect on and from the date on which this Act comes into force, there shall be levied and collected from every person a tax (to be known as ‘luxury tax’) in respect of any luxury provided to him in a hotel...hotel to representatives or employees of any company and charges for such luxury are to be borne by the company, there shall be levied and collected the tax from such company....”7. Section 4 provides for the mode of collecting of tax. It provides:“4. (1) Where the rate of charges for luxury provided in a hotel is inclusive ...
...such is still open to the appellants. Reiterating that contention counsel submits that the State has levied luxury tax at a flat rate of an annual sum of Rs 100 for every 10 sq. metres, or part thereof in respect of so much of the f...outskirts of the city and an ultra modern expensive hotel with excellent amenities situated in the best locality would be charged with the same amount of luxury tax if the extent of floorage of both were the same, only beca...purpose of luxury tax amounts to an error by inaction.8. Mr H.N Salve, the learned counsel for the intervener M/s East India Hotel Ltd., submits that where the incidence...
...appellant realized service charges on food and liquor served in the rooms in their hotel, the appellant was assessed under luxury tax on the service charges under the Kerala Tax on Luxury Tax Act...luxury tax under the Act.4. We have considered the submission made. A perusal of the Section 4 of the Act shows that subject to the provisions in the Act, there shall be levied and collected a tax in respect ...attached to the hotel is a luxury attracting levy of luxury tax as provided under Section 4 of the Act.6. However, counsel for the appellant referred us to Section 4...
...Commissioner (Luxury Tax), Govt. of NCT of Delhi, on 27th March, 1998 reads as under :“ORDERThis petition has been moved by M/s. Taj Mahal Hotel (The Indian Hotels Company...laundry for which the hotel charges separately attracts the Luxury Tax.Determ : The Delhi Tax on Luxuries Act, 1996 envisages levy of Luxury Tax on ...services even if they are separately charged for, if they are incidental or ancillary to any service used by a resident in a room of a hotel, luxury tax is leviable. Therefore, laundry service, valet service...
...the scope and operation with regard to the levy of luxury tax on the sale and supply of commodities and in particular tobacco. The Act initially provided for the levy of luxury tax on “luxuries provided in a ...quoted.5. Section 3 of the Ordinance which provided for the levy of luxury tax read as follows:“3. Levy of luxury tax.—Every tobacconist...shall be liable to pay luxury tax on his turnover of ‘receipts’ at such rate, not exceeding twenty-five per cent, as the State Government may, by notification, specify and different rates may be specified...
...more].6. Section 4. Levy and collection of luxury tax:— (1) Subject to the provisions of this Act, there shall be levied and collected a tax, hereinafter called the ‘luxury tax’, in respect ...which are rented for accommodation for residence or used for conducting functions, whether public or private exhibition;(2) Luxury tax shall be levied and collected,—(a) in respect of a hotel,...to the club answer the description of “hotel” within the meaning of Section 2(e) of the Act attracting liability for luxury tax. Admittedly the tariff charged by the appellant for the cottages and guest rooms attached to th...
...a separate luxury tax apart from levy on luxuries provided in hotels and lodging houses.2. The Karnataka Tax on Luxuries Act, 1979 (hereinafter referred to as “the Act”) makes provision for a levy on ...sections. Sections 3, 3-B and 3-C read as follows:“3. 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, namely:(a)
Where the...
...food sold in all eating places whether it be a luxury hotel or a roadside dhaba; or not tax it at all, if it wishes to relieve the common man who is in eternal pursuit of adequate means of sustenance...to the affluent in the luxury hotels while exempting the same from sales tax in the modest eating houses patronised by the lesser mortals. In both these States the exigibility to sales tax of cooked...free cooked food. A blinkered perception of stark reality alone can equate caviar served with champagne in a luxury hotel with the gruel and buttermilk in a village hamlet on the unrealistic abstract...
...2012 -3-
clarifies the above point. Section 4 (1) as it then existed reads as under:
"Section 4. Levy and collection of Luxury Tax:- (1) Subject to the provisions o...public or private,] [exhibition and cable operators]. (hereinafter called the "luxury tax"). Sub Section 2 (a) reads as under:-
[(2) Luxury Tax shall be levided and collected,...that ministers comfort or pleasure."
4. A bare reading of Section 4 (2) clarifies the above point. In respect of hotel, there is clear indication that luxury tax shall be levied for the c...
...separately made;Section 3 is the charging section which provide tax on luxury provided in a hotel. 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’) a...charging section which create liability of tax on the ‘luxury provided in a hotel’. The definition of ‘luxury provided in a hotel’ under Section 2(5) includes the charges for air-conditioning, telephone...
...year in which the provisional assessment for the luxury tax for such earlier years was passed although the statute for luxury tax came into force prior to the accounting year of the said earlier years?”....11. The additional question for the assessment year 1978-79 arises from the facts, as stated earlier, that the assessee was contesting the liability to pay the luxury tax which is imposed on entertainments and luxur...charging section of the said Act is section 4 which reads as under:“There shall be charged, levied and paid to the State Government a luxury tax by the proprietor of every hotel and...
...hotel is ultravires and that a club cannot be equated to that of a hotel for the purpose of levying luxury tax under the Act. Accordingly, the order passed by the Assessing Authority levying luxury tax...
...hotel is ultravires and that a club cannot be equated to that of a hotel for the purpose of levying luxury tax under the Act. Accordingly, the order passed by the Assessing Authority levying luxury tax...
.... Divakaran Pillai. Under Section 5 of the Act (Act 32 of 1976) the petitioner-proprietor of a hotel is liable to pay luxury tax.3. The petitioners-proprietor of a hotel is liable to submit a...return for payment of luxury tax. Section 5 provides for assessment and collection of tax. Under Section 6(1) on receipt of a return under Section 5, the assessing authority...shall asses the luxury tax payable in respect of the period to which the return relates. Section 6(2) enables the assessing authority to pass a best judgment assessment, if...
...be called a luxury. It is also to be noticed that accommodation in a hotel attracts luxury tax under the Luxury Tax Act itself. All that the Legislature has not done is to extend it to accommodati...proper house with walls and roof a luxury! Luxury is therefore only a relative and objective concept and is not just subjective. Houses may range from hut to palate. Luxury in respect of hotel accommodation contemp...Building Tax Act, 1975, hereinafter called “the Act” which provides for the levy of luxury tax at a flat rate of Rs. 2000 payable every year on residential buildings with plinth area of 278.7 Square...
.... Limited to produce certain records before the Assessing Officer for inspection in connection with the payment of luxury tax under the Act. On March 13, 1973, a reminder was sent to the Director of the said Hotel. The.... Section 2(e) defines a ‘Luxury tax’. It means tax levied under s. 4 of the Act. Section 4 is in the following terms:“There shall be charged, levied and paid to the State Government...the districts of West Bengal charging different rates from their customers. But the tax sought to be imposed is on the luxury of an air-conditioned space available in a hotel and restaurant. The...
...ORDERThe revenue has preferred this petition against the order passed by the Tribunal who in turn set aside the levy of luxury tax on room rent and hire charges on the ground that the definition of ‘...not include ‘clubs’ and that clubs cannot be equated to that of a hotel. In so far as order of levying luxury tax under Section 3D of the Act is concerned, the...of an appeal, where it was reversed. Therefore, the authorities shall redo the whole exercise in the light of the judgment of the Division Bench in so far as Section 3D, levy of tax is concerned...
.... The issue involved in all these writ petitions is the liability to the charge of luxury tax, under the Kerala Tax on Luxuries Act, 1976, (hereinafter referred to as ‘the Luxury ...hotel, to access the park and beach that is maintained by the hotel. The assessment years under consideration are assessment years 2001-2002 to 2010-2011. The luxury tax assessment of the assessee for...2002-2003 to 2006-2007 (five assessment years) which completed the assessments on it by including the entry ticket charges and video/camera permit charges for the purposes of luxury tax assessment. The assessee, thereafter, preferre...
...the assessee, it is a Resort and not a hospital. It is argued that there is no therapeutic treatment offered in the establishment and the ambience and luxury afforded clearly indicates a luxury hotel and not a hospital. The...restaurant or bar as available in an ordinary or luxury hotel.
5. O.P.(Tax) No. 33/2016 was a case in which the facts with reference to an assessee; prior to the amendment...definition of a ‘hospital’ which takes in even a beauty care centre. There is no requirement that there should be therapeutic treatment carried out in such ‘hospital’ as defined under the Luxury Tax Act.
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