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2011 (9) TMI 895 - KARNATAKA HIGH COURTLiability to pay luxury tax on halls used for conducting birthdays, anniversaries and get-togethers, for which requisite charges are collected - Held that:- a club is not included in the hotel, as on today. Section 3B applies only to hotels and not to clubs. Therefore the impugned order passed by the authorities levying luxury tax under section 3B of the Act on the club is one without authority of law and cannot be sustained. Accordingly, all the impugned orders are set aside. However, it is made clear that this order is subject to the ultimate decision to be rendered by the apex court - Following decision of Century Club v. State of Karnataka [2005 (9) TMI 611 - KARNATAKA HIGH COURT] - Decided in favour of assessee.
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