2013 (12) TMI 1644

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....est from the date of the refund due till the date of actual payment to the petitioner Company. It is also further prayed to quash and set aside the impugned decision of the respondent No.2 dated 30/3/2013. 2. That the petitioner No.1 is a Private Limited Company running hotel at Vadodara. It appears that the petitioner was liable to pay luxury tax under the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977 (hereinafter referred to as "the Act" for short). It appears that the petitioners submitted/furnished returns as provided under section 5 of the Act declaring that they are liable to pay luxury tax of Rs. 1,12,06,413/-, which came to be accepted by the appropriate authority and accordingly the petitioners paid luxury tax of....

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....eeling aggrieved and dissatisfied with the impugned communication and rejecting the claim of the petitioners for refund of Rs. 25,91,607/- (in the prayer, an amount of Rs. 40,11,417/- is claimed by way of return), the petitioners have preferred the present petition for the aforesaid reliefs. 3. Mr.Majmudar, learned advocate appearing on behalf of the petitioner has vehemently submitted that as such the petitioners were liable to pay luxury tax on the "actual occupancy" and accordingly they were liable to pay luxury tax of Rs. 86,16,806/-, however, the respondents have recovered luxury tax of Rs. 1,12,06,413/- i.e. Rs. 25,91,607/- in excess and therefore, the petitioners are entitled to refund of Rs. 25,91,607/-. It is submitted that as p....

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....the petitioners came to be accepted by the Collector, Entertainment Tax, Vadodara in exercise of the power under section 6 of the Act. Therefore, as such the petitioners paid luxury tax themselves on the basis of the returns filed by them as per the particulars given by them and the Collector has simply accepted the returns submitted by the petitioners. All of a sudden, after a period of five to six years, the petitioners wake up and requested to refund the amount of Rs. 25,91,607/- submitting that they were liable to pay luxury tax of Rs. 86,16,806/- only and the respondents have recovered total luxury tax of Rs. 1,12,06,413/-. However, it is required to be noted that as such the petitioners themselves have paid luxury tax on the basis of ....