https://www.taxtmi.com/caselaws?id=405264 The Kerala High Court upheld the Tribunal's decision in a case challenging penalties imposed under the Kerala Tax on Luxuries Act, 1976. The respondent, an Ayurvedic treatment center, had penalties reduced by the Deputy Commissioner (Appeals) for the years 2012-15. The Tribunal found the assessing authority's penalty imposition flawed due to incorrect estimation of luxury charges, emphasizing the impermissibility of notionally determining charges and penalties. The High Court ruled that proper assessment proceedings should precede penalty imposition, dismissing the petitions challenging the penalties with no costs awarded. en-us Mon, 11 Jan 2021 00:00:00 +0530 Tue, 16 Mar 2021 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405264 The Kerala High Court upheld the Tribunal's decision in a case challenging penalties imposed under the Kerala Tax on Luxuries Act, 1976. The respondent, an Ayurvedic treatment center, had penalties reduced by the Deputy Commissioner (Appeals) for the years 2012-15. The Tribunal found the assessing authority's penalty imposition flawed due to incorrect estimation of luxury charges, emphasizing the impermissibility of notionally determining charges and penalties. The High Court ruled that proper assessment proceedings should precede penalty imposition, dismissing the petitions challenging the penalties with no costs awarded. Case-Laws Indian Laws Mon, 11 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405264