2023 (2) TMI 435

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.....KURYAN THOMAS, SRI.M.GOPIKRISHNAN NAMBIAR, SRI.K.JOHN MATHAI, SRI.JOSON MANAVALAN, SRI.PAULOSE C. ABRAHAM AND SRI.RAJA KANNAN JUDGMENT S.V. Bhatti, J. The state of Kerala/Department is the petitioner. M/s. Vivanta by Taj Malabar, Willington Island/Dealer is the respondent. The issue arises under the Kerala Tax of Luxuries Act, 1976 (for short, the Act). The Department assails the common ....

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....r before the Tribunal. The Tribunal, through the impugned order, set aside the order of assessment. Hence the petition. 3. The Department raises two issues: the miscellaneous income received from the luxury provided in the banquet hall and the application of Rule 3C of the KTL Rules. Before we take up the objection pointed out by the Department, to shorten the narrative, we excerpt the consider....

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....ancial statement and the banquet hall income ledger relied on by the appellant. Hence, we direct the assessing authority to verify the quantum of miscellaneous income received and if it is found that the miscellaneous income received is part of the banquet hall income and the appellant has duly paid the tax for the said banquet hall income in accordance with Rule 3C of the KTL Act, eventhough, no ....

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....t made through fictional bifurcation of banquet hall income applying Rule 3C which has already been inoperative with effect from 01-07-2006. Order accordingly." 3.1 From the above, it is clear that the Tribunal has accepted the income from the luxury provided by the Dealer after verifying the financial statement and the banquet hall income ledger relied on by the Dealer. The Tribunal, thereafte....