https://www.taxtmi.com/caselaws?id=251426 Section 4(2)(c)(i) of the Kerala Tax on Luxuries Act, 1976 was upheld as a valid exercise of the State's power to tax luxuries under Entry 62 of List II; Entry 92C of List I did not invalidate the pre-existing State levy. The proviso to section 4(1) was construed strictly and denied because the auditorium was not within the premises of a place of worship, being in separate survey numbers and about 100 metres away. Penalty under section 17A could not stand without a reasoned finding of conscious evasion, and the penalty orders were set aside for fresh consideration. en-us Wed, 04 Apr 2012 00:00:00 +0530 Sat, 13 Sep 2014 13:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251426 Section 4(2)(c)(i) of the Kerala Tax on Luxuries Act, 1976 was upheld as a valid exercise of the State's power to tax luxuries under Entry 62 of List II; Entry 92C of List I did not invalidate the pre-existing State levy. The proviso to section 4(1) was construed strictly and denied because the auditorium was not within the premises of a place of worship, being in separate survey numbers and about 100 metres away. Penalty under section 17A could not stand without a reasoned finding of conscious evasion, and the penalty orders were set aside for fresh consideration. Case-Laws VAT and Sales Tax Wed, 04 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251426