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TMI Blog2015 (5) TMI 1067X X X X Extracts X X X X X X X X Extracts X X X X ..... PONDENT: BY SPL. GOVERNMENT PLEADER DR. SEBASTIAN CHAMPAPPILLY J U D G M E N T The short question in this writ petition is related to assessment under the Luxury Tax Act. The assessment year in question is 2005-06. The learned Senior Counsel raised two points before me which are as follows: i. Whether the assessment based on Rule 3C of the Kerala Tax on Luxuries Rules, 1976 (for short, the "Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of rent or other charges realized for hall, auditorium, Kalyanamandapam etc. where such rent or other charges are not separately ascertainable. It is apposite to quote Rule 3C of the Rules for easy reference, which is as follows: "3C. Procedure for computation of rent or other charges realized for hall, auditorium, Kalyanamandapam and place of the like nature where such rent or other charges a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that luxury tax payable in respect of hall, auditorium, kalyanamandapam etc. shall be at the rate of such charges received on all amenities and services provided, but exclusive of charges for food, drink etc. However, Sub section 2B of Section 4 of the Act was omitted by Act 22 of 2006 with effect from 01/07/2006. 4. The petitioner's case is that since Rule 3C of the Rules was introduced onl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of banquet hall. The petitioner has failed to provide any other evidence to delineate the components of charges levied on the food bill. In that view of the matter, there is nothing wrong on the part of the Authority to apply the components under Rule 3C of the Rules to arrive at a calculation for the purpose of luxury tax. Though, Rule 3C would not apply, its yardstick can be applied to arrive ..... X X X X Extracts X X X X X X X X Extracts X X X X
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