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TMI Blog2016 (7) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... vided by the petitioner have been noticed. The correctness of these factual findings or the existence of the facilities noted in the judgment are not disputed by the petitioner. It is, therefore, obvious that that the predominant activity that is carried on in the establishment is not running of an ayurvidic care centre to call it as a hospital as defined in Section 2(d)(e) of the Act and on the other hand, this is a case where an ayurvedic centre is also functioning in the hotel of the petitioner. If that be so, the factual finding of the Tribunal that the petitioner's establishment is a hotel as defined in Section 2(e) of the Act cannot be said to be erroneous for any reason. - Decided against the petitioners. - O.P.(Taxes) Nos. 33, 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner was assessed under the Act treating it as a hotel for the assessment years 2008-2009, 2009-2010 and 2010- 2011. That order was ultimately confirmed by the Tribunal by the impugned common order. It is this order which is challenged before us. 4. According to the learned Senior Counsel for the petitioner, a reading of the impugned order passed by the Tribunal shows that the Tribunal has restored its conclusion that the establishment is a hotel, entirely based on the judgment of this Court in the petitioner's own case, in Kairali Ayurvedic Health Resort Pvt. Ltd. (M/s.) v. Commercial Tax Officer (Luxury Tax), Palakkad and others 2013 KHC 142. Our attention was drawn to Section 2(de) of the Act, introduced by the Kerala Fin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cerned. For that reason, the counsel contended that the statutory authorities misdirected themselves in levying tax on the petitioner treating it as a hotel. 6. We have considered the submissions made. The term 'hotel' has defined in Section 2(e) of the Act which reads thus: hotel means a building or part of a building where residential accommodation is by way of business provided for monetary consideration and includes a lodging house. It was in the light of the aforesaid definition of the term 'hotel' that the case of the petitioner was appreciated by this Court in the judgment in Kairali Ayurvedic Health Resort Pvt. Ltd. In that judgment, this Court has made reference to the order of the Tribunal impugned th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecial features associated with the amenities and services provided in a hotel and health resorts rather than that of a hospital. It is seen that these facilities amenities and services were provided by the assessee to satisfy the customers who are coming for rest and to bring back freshness or to revitalize the body and soul, along with luxury. 13. Tribunal made reference to the guest registration card details and connected documents kept at the petitioner's office and found that the majority of the guests have filled up the concerned column by stating that the purpose of visit as holiday, vacation, pleasure, leisure, sight seeing etc., . On this basis Tribunal concluded that the guests had arrived at the petitioner's establi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or clinical tests etc., and that the period of treatment is decided in each case by the Doctor who treats the patient. On facts the Tribunal found that in this case, the Doctor had no role in fixing the period of treatment or selecting the package required for the guests and that it depended entirely upon the customers' choice. It was also found that the petitioner offered commission to middle men and tour operators, which is not the practice in a Hospital. 17. The Tribunal made reference to the guests registration cards and found that in the 'House Rules' the establishment has been described as a 'Hotel' and the inmates as 'guests'. From the brochures perused, it was found that the petitioner provided trekkin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or pleasure. The factual findings arrived at by the Tribunal show that the petitioner's establishment answers the definition of 'hotel' as defined in the Act and that the accommodation, amenities and services provided satisfied the definition luxury provided in a hotel . Such hotels are liable to be taxed under Section 4(2) of the Act. 7. The correctness of these factual findings or the existence of the facilities noted in the judgment are not disputed by the petitioner. It is, therefore, obvious that that the predominant activity that is carried on in the establishment is not running of an ayurvidic care centre to call it as a hospital as defined in Section 2(d)(e) of the Act and on the other hand, this is a case where an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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