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2017 (4) TMI 1392 - HC - VAT and Sales TaxLevy of Luxury Tax - whether the petitioner collected any amount towards luxury tax, during the period from 01-04-1999 to 20-01-2005? - Held that:- If the petitioner had in fact collected luxury tax from its customers as contended by the respondents 2 and 3, the same is liable to be collected only by one of the two respondents. It is entirely a matter between the respondents 2 and 3 as to whether one of them is entitled to take the whole amount or whether the amount collected from the petitioner should be apportioned as between them. The dispute as to which of the respondents 2 and 3 is entitled to collect the amount, cannot lead to an absurd situation where both of them could proceed against the petitioner and collect it. In the case on hand, the 2nd respondent has now passed an order. Therefore, the 3rd respondent should refrain from passing any order until two issues namely, (1) the very liability of the petitioner; and (2) who is entitled to collect, are resolved in a manner known to law. Petition disposed off.
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