Cumulative luxury tax liability on clubs confirmed; member-based payment does not exclude the club's separate levy.

Liability imposed on clubs under the Kerala Tax on Luxuries Act is cumulative rather than exclusive: payment of luxury tax by members under Section 4(2A) does not exempt the club from its separate liability under Section 4(2). The court followed earlier binding authority and rejected the contention that the special provision displaces the general levy. The challenge to the tax notices therefore failed, and the writ petition was dismissed.

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Issues: Whether a club paying luxury tax under Section 4(2A) of the Kerala Tax on Luxuries Act, 1976 is exempt from liability under Section 4(2) of the same Act.

Analysis: The provision governing clubs was construed as creating an additional liability, not an exclusive regime displacing the general levy. It was held that the tax payable by members under Section 4(2A) is in addition to the liability of the club under Section 4(2). The issue had already been decided against the same contention in earlier binding authority, which was followed.

Conclusion: The contention that payment under Section 4(2A) exempts the club from tax under Section 4(2) was rejected.

Final Conclusion: The challenge to the notices failed, and the writ petition was dismissed.

Ratio Decidendi: Liability imposed on clubs under Section 4(2A) is cumulative and does not exclude the club's liability under Section 4(2) of the Act.

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