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TMI Blog2013 (12) TMI 1644X X X X Extracts X X X X X X X X Extracts X X X X ..... petitioner Company. It is also further prayed to quash and set aside the impugned decision of the respondent No.2 dated 30/3/2013. 2. That the petitioner No.1 is a Private Limited Company running hotel at Vadodara. It appears that the petitioner was liable to pay luxury tax under the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977 (hereinafter referred to as the Act for short). It appears that the petitioners submitted/furnished returns as provided under section 5 of the Act declaring that they are liable to pay luxury tax of ₹ 1,12,06,413/-, which came to be accepted by the appropriate authority and accordingly the petitioners paid luxury tax of ₹ 1,12,06,413/- as declared by the petitioners themselves. It is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith the impugned communication and rejecting the claim of the petitioners for refund of ₹ 25,91,607/- (in the prayer, an amount of ₹ 40,11,417/- is claimed by way of return), the petitioners have preferred the present petition for the aforesaid reliefs. 3. Mr.Majmudar, learned advocate appearing on behalf of the petitioner has vehemently submitted that as such the petitioners were liable to pay luxury tax on the actual occupancy and accordingly they were liable to pay luxury tax of ₹ 86,16,806/-, however, the respondents have recovered luxury tax of ₹ 1,12,06,413/- i.e. ₹ 25,91,607/- in excess and therefore, the petitioners are entitled to refund of ₹ 25,91,607/-. It is submitted that as per the Amen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted by the petitioners came to be accepted by the Collector, Entertainment Tax, Vadodara in exercise of the power under section 6 of the Act. Therefore, as such the petitioners paid luxury tax themselves on the basis of the returns filed by them as per the particulars given by them and the Collector has simply accepted the returns submitted by the petitioners. All of a sudden, after a period of five to six years, the petitioners wake up and requested to refund the amount of ₹ 25,91,607/- submitting that they were liable to pay luxury tax of ₹ 86,16,806/- only and the respondents have recovered total luxury tax of ₹ 1,12,06,413/-. However, it is required to be noted that as such the petitioners themselves have paid lu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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