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called "the Act" which provides for the levy of luxury tax at a flat rate of Rs. 2000 payable every ... impugned Section is extracted hereunder. "5A. Charge of luxury tax :- (i) Notwithstanding anything contained in this Act, there shall
Kerala High Court
- Cites 6 - Cited by 2 - Full Document
these writ applications, challenge the constitutional validity of the Luxury Tax on Tobacco (Validation ... nature of a luxury tax falling within item 62 of List II of the Seventh Schedule to the Constitution
Kerala High Court
- Cites 31 - Cited by 2 - Full Document
Trivandrum Club vs The Sales Tax Officer (Luxury Tax) on 19 January, 2009 IN THE HIGH COURT OF KERALA ... TRIVANDRUM CLUB, ... Petitioner Vs 1. THE SALES TAX OFFICER (LUXURY TAX), ... Respondent 2. THE INTELLIGENCE OFFICER (IB), 3. STATE
Kerala High Court
- Cites 0 - Cited by 2 - Full Document
KERALA, SECRETARIAT, THIRUVANANTHAPURAM. 2. THE SALES TAX OFFICER (LUXURY TAX), OFFICE OF THE DY COMMISSIONER OF COMMERCIAL TAXES, THIRUVANANTHAPURAM. *ADDL ... filed challenging the constitutional validity of levy of luxury tax on Cable TV Operators with effect from 01/04/2006
Kerala High Court
- Cites 10 - Cited by 2 - Full Document
Court considered the constitutional validity of the provisions of Luxury Tax Acts of the State of Uttar Pradesh, Andhra Pradesh ... List II, does not authorise State Legislature to levy luxury tax on goods or articles and that luxury
Kerala High Court
- Cites 4 - Cited by 1 - Full Document
hereinafter referred to as 'the Act') levying a luxury tax of two thousand rupees annually on all residential buildings having ... three contentions. It is urged that the assessment of luxury tax on the basis of plinth area is illegal
Kerala High Court
- Cites 2 - Cited by 0 - Full Document
introduced. Section 18 (2) provided for the levy of luxury tax on liquor and intoxicating drugs; Section 18 (3) fixed ... duty of Excise and rates of the luxury tax and gallonage fee; Section ISA provided for the grant of exclusive
Kerala High Court
- Cites 24 - Cited by 0 - Full Document
KERALA REPRESENTED BY ... Respondent 2. THE SALES TAX OFFICER (LUXURY TAX), For Petitioner :SRI.SAJI VARGHESE For Respondent :GOVERNMENT PLEADER ... with effect from 1.4.2006, authorising levy of luxury tax at the rate of Rs.5/- per connection per month
Kerala High Court
- Cites 7 - Cited by 0 - Full Document
petitioner is aggrieved of the assessment of 'Luxury Tax' under Section 5A of the Kerala Building Tax Act, whereby ... attract the 'Luxury Tax', which is sought to be substantiated by producing Ext.P3 plan prepared by an engineer
Kerala High Court
- Cites 1 - Cited by 0 - Full Document
paid the amount so demanded. Later, proposing to levy luxury tax under Section ... held liable to pay Rs.2,000/- as luxury tax from the year 2000-01 onwards. Aggrieved by the said
Kerala High Court
- Cites 1 - Cited by 0 - Full Document
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