2026 (7) TMI 643

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.... For the Appellant: By Government Pleader Adv. Sudhish Kumar S. For the Respondent: By Advs. Sri. V. Abraham Markos, Shri. Abraham Joseph Markos, Sri. Govind Vijayakumaran Nair, Sri. Haran Thomas George, Sri. Isaac Thomas. JUDGMENT PER DEVAN RAMACHANDRAN, J. The sole question in this case is whether the provisions of Section 10(2) of the Kerala Tax on Luxuries Act, 1976, ("Act" for sh....

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....e under the "Act" with respect to any luxury provided, in any return filed, or where any charges or any other taxable amounts has escaped assessment, interest shall accrue on it, or such other amount, with effect from the date on which such tax would have fallen due for payment, it becomes ineluctable that it operates retrospectively also. 4. Sri. Abraham Joseph Markos, learned Senior counsel i....