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TMI Blog1992 (11) TMI 260X X X X Extracts X X X X X X X X Extracts X X X X ..... mi Bhavan Tiffin Room and Coffee Works. In addition to the hotel business, he is also carrying on business in coffee powder and leco. The writ petition pertains to the year 1984-85. 2.. The petitioner sought the benefit of composition under section 17(4) of the Karnataka Sales Tax Act, 1957 ("the Act", for short). The petitioner's application was rejected and ultimately an order of assessment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l turnover shall not exceed Rs. 5 lakhs for the year in question. In case, the dealer is permitted to pay the composition amount in lieu of the tax under the Act, he shall pay the amount due in advance during the year in monthly or prescribed instalments. However, he shall have to file, for the said purpose, returns in the prescribed manner. 5.. Section 17(4) which is invoked in the instant case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the hotelier is not less than Rs. 1 lakh but less than Rs. 1 lakh fifty thousand, the composition will be at the rate of Rs. 3,000. Eleven slabs are given in this Table dividing the total turnovers. 6.. It is contended by the petitioner that the petitioner is a hotelier. He is also carrying on the business in coffee powder and leco; to the extent of tax payable. by him in respect of the hote ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is liable to tax." In other words, the total turnover of a hotelier would be confined to the turnover relatable to the hotel business only. If the hotelier is also engaged in any other business, the turnover relating to the said business also would be part of the total turnover for the purpose of section 17. If it is so read, it is clear that section 17(4) cannot be applied to a dealer who has m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of the petitioner. The writ petition is accordingly dismissed. It is needless to state that it is open to the petitioner to challenge the order by way of an appeal in case any other ground is available to him. In case, the appeal has not been filed so far, the petitioner is granted 4 weeks time from today to file an appeal and the appellate authority shall condone the delay in filing such an a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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