2009 (4) TMI 909

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..... udge declining to entertain the challenge against demand notice raised against the appellant towards luxury tax for the amount received towards rent from lodging Kalyanamandapam and other facilities provided in the buildings owned by the Devaswom. We notice that from the statement submitted by the Devaswom copy of which is produced as Ext.P8 it is clearly stated that all the buildings are situated .....

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..... . If that be so, the buildings are eligible for exemption under proviso above referred. We therefore allow the writ appeal by vacating the judgment of the learned Single Judge and quash the impugned demand notice challenged in writ petition but leaving freedom to the second respondent to conduct enquiry about the Kalyanamandapam or other place attracting tax at any place located other than the pre .....

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