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TMI Blog2007 (11) TMI 586X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Sangolli for the respondent. This petition is filed under section 11A of the Karnataka Tax on Luxuries Act, 1979. The Joint Commissioner of Commercial Tax (Appeals), Belgaum Division, Belgaum passed an order dismissing the appeal of the assessee herein for the assessment year 1995-96 under the Act, against which an appeal was filed before the Karnataka Appellate Tribunal, Bangalore in S.T.A. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the hall, a person who takes the hall has to pay the rent. On September 5, 1998, the Commercial Tax Inspector found that at the time of booking the hall, a sum of Rs. 17,000 was collected from the person who was booking the hall for the purpose of marriage and the amount of Rs. 17,000 was bifurcated into two parts, one towards the donation of Rs. 12,500 and a security deposit of Rs. 4,500. The b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... donation collected by it for the purpose of achieving the aims and objects of the trust? (b) Whether the Tribunal is justified in overlooking the directions issued by this court in LTRP 1/05 when the property of the marriage hall was not defined under the unamended provisions? (c) Whether the authorities would get jurisdiction to call upon the trust to pay the luxury tax? Having heard the learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e receipts as donation of Rs. 12,500. The Tribunal considering the factual aspect having noticed that such receipts are being issued by the assessee only to avoid tax, has come to the conclusion that whatever may be the nomenclature of the receipt, the amount received by the petitioner has to be treated as rent or hire charges for letting out the marriage hall. Therefore, we do not see any reason ..... X X X X Extracts X X X X X X X X Extracts X X X X
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