1998 (12) TMI 20

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....Y J.--The assessee is a private limited company and is running a hotel in Mount Road, Madras. For the assessment year 1981-82, the assessee collected a sum of Rs. 45,884 as hotel receipts tax from various customers for the period from March 6, 1981, to March 31, 1981. This amount was not brought to tax. On appeal by the assessee, the Commissioner (Appeals), on a different issue, directed the Incom....

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....1, to March 31, 1981, but, has not made over this collection to the Government. So, the Commissioner ordered for inclusion of this amount as part of the assessee's business receipts. The assessment year involved is 1981-82. The Hotel Receipts Tax Act came into force on April 1, 1981. The Tribunal found that this Act was later on withdrawn and thus there is the liability on the assessee to refund t....

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....es Bureau P. Ltd. v. CIT [1973] 87 ITR 542; (ii) Sinclair Murray and Co. P. Ltd. v. CIT [1974] 97 ITR 615; and (iii) CIT v. Thirumalaiswamy Naidu and Sons [1998] 230 ITR 534. The principles laid down by the apex court in the decisions cited supra are that the revenue amount collected by the appellant as tax constitutes its trading receipts and it had to be included in its total income and if an....