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2016 (5) TMI 123 - MADRAS HIGH COURT

2016 (5) TMI 123 - MADRAS HIGH COURT - TMI - 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 - Suppressed turnover receipt of room rent - Held that:- the petitioner has not filed his objections before the respondent, so the liberty is to be given to the petitioner to file his objections. The impugned or .....

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No.25973/2010);0226/2005-06 (in respect of WP 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 accommodation to the customers, on rental basis. The petitioner is a registered dealer under the Tamil Nadu Tax on Luxuries Act 1981 and is an assessee on the file of the respondent. It is also the case of the petitio .....

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