TaxTMI 
TaxTMI 
2012 (12) TMI 1174
X X X X Extracts X X X X
X X X X Extracts X X X X
....reated as the leading case. 3. The petitioner is a society registered under the Travancore Cochin Literary, Scientific and Charitable Societies Registration Act, 1955. Exhibit P1 is its bye-laws. The petitioner owns an auditorium, viz., fine arts hall, Ernakulam. On April 22, 2008, third respondent inspected the auditorium of the petitioner and prepared a shop inspection report. It was found that the petitioner was letting out the auditorium on rent for cultural programmes as well as other functions like marriages, meetings, receptions, etc. 4. Thereupon notice was issued to the petitioner calling upon them to produce the books of accounts for the years 2005-06 to 2008-09. On verification of the books of accounts, it was found by the ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....icable to the petitioner-society. This contention is raised on the basis that as per section 4 and section 2(f), these provisions will apply only in respect of auditoriums where accommodation for residence for consider- ation is provided. It is contended that such a facility is not provided by the petitioner to attract the provisions of the Act. 8. In my view, these contentions will have to be answered in the light of the provisions of the Act. Section 2(f) and section 4(1)(i) of the Act being relevant, are extracted for easy reference : "2. Definitions.-In this Act, unless the context otherwise requires,- (a) to (ee) . . . (f) 'Luxury provided in a hotel, house boat, hall, auditorium, kalyanama....
X X X X Extracts X X X X
X X X X Extracts X X X X
....re. Therefore, if an auditorium is used and other amenities are provided and rate of charges realised is in excess of Rs. 150 per day, that is a luxury as provided under section 2(f) of the Act. In so far as the contention of the petitioner that luxury can be said to be provided only in a case where accommodation for residence is provided is concerned, having considered this contention, I must confess my inability to accept this plea. The word "accommodation" does not always mean that it should be for residence alone. Any act of providing something to meet a need is an accommodation. Therefore, if the auditorium is made available for the use of those who want it, that is an accommodation and a luxury as provided under section 2(f) of the Ac....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ip by whatever name called-Seven hundred and fifty rupees (iii) Within the local area of a grama panchayath-Five hundred rupees." 11. These provisions of the Act therefore do not admit of any ambiguity that an auditorium like the one owned by the petitioner is liable to pay luxury tax under the Act. Therefore, the second prayer in the writ petition to declare that the Act is inapplicable to the auditorium of the petitioner has to be rejected and I do so. As a consequence, the prayer of the petitioner to quash exhibits P9 to P17 also should be rejected and I do so. 12. However the fact remains that these writ petitions were filed challenging exhibits P9 to P14 and the consequential notices levying penalty on the petitioner and....