https://www.taxtmi.com/caselaws?id=251440 The court upheld the jurisdiction of the Commercial Tax Officer (Luxury Tax) under the Kerala Tax on Luxuries Act, 1976, finding that the petitioner's services fell within the Act's definitions of "luxury" and "hotel." The penalty imposed was reduced from double the tax evaded to the extent of the tax liability. The computation of tax liability and penalty was upheld, with instructions to recompute charges per person per day for a specific period. The validity of agreements and their valuation under the Kerala Stamp Act, 1959, was to be re-evaluated. The writ petition was partly allowed, confirming the petitioner's liability under the Act. en-us Mon, 07 Jul 2014 00:00:00 +0530 Mon, 15 Sep 2014 08:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251440 The court upheld the jurisdiction of the Commercial Tax Officer (Luxury Tax) under the Kerala Tax on Luxuries Act, 1976, finding that the petitioner's services fell within the Act's definitions of "luxury" and "hotel." The penalty imposed was reduced from double the tax evaded to the extent of the tax liability. The computation of tax liability and penalty was upheld, with instructions to recompute charges per person per day for a specific period. The validity of agreements and their valuation under the Kerala Stamp Act, 1959, was to be re-evaluated. The writ petition was partly allowed, confirming the petitioner's liability under the Act. Case-Laws VAT and Sales Tax Mon, 07 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251440