Home Case Index All Cases Indian Laws Indian Laws + HC Indian Laws - 2011 (4) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2011 (4) TMI 1232 - HC - Indian LawsOrder dated July 17, 2000 passed by the first respondent, viz., the State of Gujarat, in exercise of powers under section 9(2) of the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977 directing the petitioner to pay ₹ 36,035 towards luxury tax, ₹ 36,035 towards fine and ₹ 4,000 for compounding the offence, totalling to ₹ 76,070 as well as the order dated January 1, 2000 passed by the second respondent, that is, the Deputy Commissioner (Tax on Luxuries), State of Gujarat, Gandhinagar cahhalnged Held that:- In the facts and circumstances of the case, the first respondent took note of the fact that the hotel management was regularly maintaining form No. 3 and had also deposited the amount of tax. He, therefore, modified the order passed by the second respondent and assessed the tax for a period of five months instead of twelve months as computed by the second respondent and accordingly assessed the tax payable at ₹ 36,035; reduced the penalty amount under section 7 of the Act to ₹ 36,035; and compounding charges to ₹ 4,000. Accordingly, the amount payable by the petitioner under the order passed by the second respondent was reduced from ₹ 2,26,210 to ₹ 76,070. approach and has reduced the assessed amount as well as amount of penalty and compounding charges. In the circumstances, the conclusion arrived at by the first respondent being based on concurrent findings of fact recorded by both the authorities below after appreciation of the evidence on record, does not warrant any interference by this court in exercise of powers under article 226 of the Constitution of India. Appeal dismissed.
|