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of The petitioner is liable to pay luxury tax on the charges collected for providing medical beds under the Kerala Tax on Luxuries Act, 1976, as the facility is considered a luxury experience and not a necessary requirement. The High Court upheld the assessment of tax on such receipts. However, the imposition of penalty u/s 17A was declared illegal as the petitioner had a bona fide belief regarding non-liability, and no mens rea was established. The Court also held that further additions towards omissions and suppressions in the assessment orders cannot be sustained since the actual receipts not included in the returns were already quantified in the penalty orders.
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