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2020 (6) TMI 358 - HC - VAT and Sales TaxPrinciples of Natural Justice - demand of Luxury Tax - petitioner was not served with the order of the appellate court despite the fact that he had approached the office of the 2nd respondent to ascertain the fate of the appeal - HELD THAT:- Since, there is no repealment of Act 23 of 1999 introduced Section 5A for charging of a luxury tax on the building having a specified plinth area or more with effect from on or after 1st April 1999, the action of the respondents in charging the tax and raising the demand cannot be said to be without jurisdiction or lack of competency. There is no justification warranting any interference under Article 226 of the Constitution of India to bring the case within the realm of jurisdiction - petition dismissed.
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