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TMI Blog2007 (11) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... ction 11A of the Karnataka Tax on Luxuries Act, 1979. The Joint Commissioner of Commercial Tax (Appeals), Belgaum Division, Belgaum passed an order dismissing the appeal of the assessee herein for the assessment year 1995-96 under the Act, against which an appeal was filed before the Karnataka Appellate Tribunal, Bangalore in S.T.A. 246/02, which appeal came to be dismissed on March 16, 2004. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On September 5, 1998, the Commercial Tax Inspector found that at the time of booking the hall, a sum of Rs. 17,000 was collected from the person who was booking the hall for the purpose of marriage and the amount of Rs. 17,000 was bifurcated into two parts, one towards the donation of Rs. 12,500 and a security deposit of Rs. 4,500. The building consists of ground and first floor including seven ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jects of the trust? (b) Whether the Tribunal is justified in overlooking the directions issued by this court in LTRP 1/05 when the property of the marriage hall was not defined under the unamended provisions? (c) Whether the authorities would get jurisdiction to call upon the trust to pay the luxury tax? Having heard the learned senior counsel and the Government Advocate for the responden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the factual aspect having noticed that such receipts are being issued by the assessee only to avoid tax, has come to the conclusion that whatever may be the nomenclature of the receipt, the amount received by the petitioner has to be treated as rent or hire charges for letting out the marriage hall. Therefore, we do not see any reasons to interfere with the findings of the Tribunal in regard ..... X X X X Extracts X X X X X X X X Extracts X X X X
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