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interest   i.e.   2,29,303/­   on   the   amount   luxury   tax   i.e.   Rs.  42,01,597.50 for the period ... noted that the petitioners challenged the levy of luxury tax under  the Act, 1977 before the Hon'ble Supreme Court
Gujarat High Court
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been assessed to building tax as well as luxury tax. 2. The short facts involved in the writ petition would ... therefore he becomes liable to pay luxury tax under Section 5A of the Building Tax Act. Accordingly, petitioner was called
Kerala High Court
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this writ petition is related to assessment under the Luxury Tax Act. The assessment year in question ... Hotel. The present issue pertains to assessment of luxury tax on banquet sales bills. The petitioner has two halls, which
Kerala High Court
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appeal preferred by the respondent against an order levying luxury tax on it under the Kerala Tax on Luxuries ... Kerala Tax on Luxuries Act and proceeded to levy luxury tax on the respondent. In an appeal preferred before
Kerala High Court
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TRUE COPY OF THE ANNUAL RETURNS UNDER THE LUXURIES TAX ACT FILED FOR THE YEAR 2008-2009. EXHIBIT P9: TRUE ... from his customers, and subjected the said amount to luxury tax @ 15%. The penalty imposed was twice the tax figure
Kerala High Court
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THOMAS (KAKKUZHIYIL). RESPONDENT(S): -------------------------- 1. COMMERCIAL TAX OFFICER, LUXURY TAX, MATTANCHERRY,KOCHI-682 002. 2. INTELLIGENCE OFFICER (IB), COMMERCIAL TAXES ... consideration in the appeals, was regarding the bifurcation of luxury tax as far as the usage of Banquet Hall
Kerala High Court
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respondent is also under obligation to pay luxury tax levied in terms of Section 4 of the Act. The proceedings ... Special Government Pleader is that the very levy of luxury tax W.P.(C) No. 25005 of 2012 -3- clarifies
Kerala High Court
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Building Tax in respect of plinth area and luxury tax under Section 5A of the Kerala Building ... Building Tax Act calling upon the petitioner to pay luxury tax at the rate of 2000/- per annum
Kerala High Court
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residential building initially constructed is not exigible to luxury tax for the reason that plinth area is less than ... reckoning the plinth area for the purpose of luxury tax. 2. This litigation is having a chequered history
Kerala High Court
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called upon the petitioner to pay luxury tax after making assessment of the building. The revisional authority did not entertain ... submits that the petitioner is not liable to pay luxury tax in terms of Section 5A of the Kerala Building
Kerala High Court
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