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TMI Blog2014 (2) TMI 962X X X X Extracts X X X X X X X X Extracts X X X X ..... ted at their option In such case the assessees are permitted to pay TOT at the turn over calculated at 140% of the purchase value of the liquor, with respect to hotels situated within municipal area. It is pertinent to note that, under section 7(b) an alternate method for calculation of the turn over is provided for adopting 150% of the highest turnover tax conceded with respect to the previous 3 consecutive years. But when calculating the turn over under the two alternate methods whichever is higher need be adopted - methods of calculation provided under section 7(a) and 7(b) are on the alternative. The authority can fix the turn over by adopting the method as provided under sub section (a) when it is not possible to adopt the method of ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that in view of the instruction of the Commissioner which is binding on the assessing authority, the application for compounding submitted by the petitioner has become redundant. Further contention is that in Ext.P5 order the assessing authority has neither considered nor met with the contention raised in this regard, submitted through the objections. 3. On a reading of section 7 of the KGST Act (as amended) it is evident that Bar attached Hotels were permitted to make payment of turn over tax at the compounded rate, notwithstanding the normal liability for payment of tax at the rate as contemplated under section 5(2). The facility is not extended to Hotels having classification above '3 Star' level and for Heritages or Clubs. W ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the petitioner has no relevance and hence it is over ruled. Under such circumstances I do not find any ground warranting interference of this court invoking jurisdiction under Article 226. However, if any statutory remedy is available against Ext.P5, liberty of the petitioner in that regard is reserved. 6. In the result the writ petition is dismissed reserving liberty of the petitioner if any available to challenge Ext.P5 in appropriate statutory proceedings. 7. Learned counsel for the petitioner makes an appeal to order restrain on the recovery steps for a reasonable period, in order to facilitate to seek statutory remedy against Ext.P5. Even though interference on merits is declined, I am inclined to grant such an equitable relief. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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