2013 (2) TMI 614

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.....MENON RESPONDENT BY SR GOVERNMENT PLEADER SHOBA ANNAMMA EAPEN   JUDGMENT   Petitioner is a club. They were issued Ext.P1 notice under the provisions of the Kerala Tax on Luxuries Act, 1976. To that notice, petitioner filed Ext.P2 objection. Subsequently, they were issued Ext.P3 notice under Section 6 of the Act. It is challenging Exts.P1 and P3, this writ petition is filed. ....

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.... made by the Legislature and therefore, there is no other liability under the Act.   Section 4(2A) and its explanation reads as under:   "Notwithstanding anything contained in sub-section (2), there shall be levied a luxury tax at the rate of rupees one hundred per year per member and the same shall be collected by the person responsible for the management of the club, by whatever ....