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TMI Blog2011 (2) TMI 1306X X X X Extracts X X X X X X X X Extracts X X X X ..... section 3C of the Act. In the result, the petition is allowed. Proceedings initiated by the respondents culminating in the endorsement, annexure E, impugned are quashed - Writ Petition No. 623 of 2002 - - - Dated:- 2-2-2011 - RAM MOHAN REDDY AND SREENIVASE GOWDA B., JJ. ORDER:- The order of the court was made by RAM MOHAN REDDY J. The learned single judge by order dated October 20, 2005 referred this petition to the Division Bench on the premise that it involves a question of validity of the charging section, since a Division Bench of this court upheld the constitutional validity of the charging section in Magaji Mhavarsa Kamakshi Bai Kalyana Soudha Samudaya Bhavan, Nanjangud v. Assistant Commissioner of Commercial Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hwaraiah Auditorium and (ii) Conference hall, are let out for exhibition of books, engineering goods, seminars, board meeting, conferences, etc., without providing facilities such as furniture, electricity, decoration, etc., and disallowing cooking, feeding or refreshment inside the building, while rent paid is for the space covered by four walls. The petitioner when visited with notices from the Commercial Tax Officer filed its replies. However when the Commercial Tax Officer, by endorsement dated December 14, 2001 threatened to initiate prosecution unless the petitioner gets itself registered under section 4A(1) of the Act, has resulted in this petition for the following reliefs: (a) A writ, order or direction in the nature of cert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gaji Mhavarsa Kamakshi Bai Kalyana Soudha Samudaya Bhavan, Nanjangud [2006] 146 STC 473 (Karn); [2003] 54 KLJ Page 208 are liable to tax on luxuries. It is further stated that the apex court in Godfrey s case [2005] 139 STC 537 (SC) has affirmed the levy of luxury tax on services while dissenting only from taxation on goods and articles and as the petitioner provides on rent the auditorium and conference hall in a centrally located area, convenient for participants and visitors, cannot but be a luxury. In almost identical though not similar circumstances, this court in Indian Machine Tool Manufacturers Association v. State of Karnataka [2011] 42 VST 388 (Karn) (W.P. Nos. 27454-56 of 2009 dated January 22, 2011), having regard to the def ..... X X X X Extracts X X X X X X X X Extracts X X X X
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