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2008 (12) TMI 714 - KARNATAKA HIGH COURTAmendments made to section 2(4) of the Karnataka Tax on Luxuries Act, 1979 by Act No. 5 of 2000 - Whether unconstitutional and beyond the powers of the State Government? Held that:- The inclusion of "club" in the definition of "hotel" and the Explanation inserted to section 2(4) of the Act by way of an amendment with retrospective effect are not legal, valid and correct; therefore point is answered accordingly. Appeal allowed.
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