Refund of luxury tax denied where tax was paid on self-filed, accepted returns and no statutory refund condition was met.

A refund of luxury tax under the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977 was not available where the petitioners had filed monthly returns, paid tax on that basis, and those returns had been accepted by the competent authority. The challenge was made years later on the basis that liability should have been computed differently on actual occupancy, but the Court held the payments were neither mistaken nor involuntary. As refund relief was governed by section 12 and the claim did not fall within that provision, the refusal to grant refund was upheld and the writ petition failed.

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Issues: Whether the petitioners were entitled to refund of alleged excess luxury tax paid under the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977.

Analysis: The petitioners had themselves furnished monthly returns under section 5 of the Act and paid luxury tax on the basis of those returns. Those returns were accepted by the competent authority under section 6 of the Act. The demand for refund was raised only after several years, on the footing that the tax liability should have been computed differently on actual occupancy. The Court held that the petitioners had paid tax in accordance with their own returns and not by way of any mistaken or involuntary payment. Refund under the Act is governed by section 12, and the petitioners' case did not fall within that provision.

Conclusion: The petitioners were not entitled to refund of the claimed amount, and the rejection of the refund request was upheld.

Final Conclusion: The writ petition failed, and the impugned refusal to grant refund was sustained.

Ratio Decidendi: A refund of luxury tax cannot be claimed when the tax was paid on the basis of self-filed and accepted returns, unless the claim fits within the statutory refund provision.

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