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M/s V.G.P. Golden Beach Resort Ltd. Versus The Assistant Commissioner (CT) FAC

2016 (5) TMI 123 - MADRAS HIGH COURT

Imposition of penalty at 150% of the tax - Running a Beach Resorts, having various tyes of rooms in the resorts and is providing accommodation to the customers, on rental basis - Paying the Luxury Tax as per the provisions of the TNTL Act 1981 - Supp .....

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ed back to the respondent for fresh consideration. - Petitions disposed of - W.P.Nos.25973, 25974 and 25975 of 2010, M.P.Nos.1 of 2010 - Dated:- 2-3-2016 - M. Duraiswamy, J. For the Appellant : Mr. S. Ramanathan For the Respondent : Mr. S. Kanmani An .....

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No.25974/2010) ; and 0226/2006-07 (in respect of WP No.25975/2010) dated 20.08.2010 and quash the same. 2. It is the case of the petitioner that he is running a Beach Resorts, having various tyes of rooms in the resorts and is providing accommodatio .....

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per the provisions of the TNTL Act 1981. 3. Treating the difference turnover, as suppressed turnover receipt of room rent, the respondent issued Notices dated 18.6.2010, proposing a turnover of ₹ 57,54,327/-, as suppressed turnover, besides pro .....

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005-2006. 4. For the notices issued by the respondent, the petitioner failed to file any objection and therefore, the respondent accepted the proposal and passed the impugned orders. 5. The learned counsel for the petitioner submitted since the petit .....

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