INSTITUTION OF ENGINEERS (INDIA) Vs. JOINT COMMISSIONER OF COMMERCIAL TAXES (INTELLIGENCE), SOUTH ZONE, BANGALORE AND ANOTHER

JUDGEMENT

(1.) The learned single judge by order dated October 20, 2005 referred this petition to the Division Bench on the premise that it involves a question of validity of the charging section, since a Division Bench of this court upheld the constitutional validity of the charging section in Magaji Mhavarsa Kamakshi Bai Kalyana Soudha Samudaya Bhavan, Nanjangud v. Assistant Commissioner of Commercial Taxes, District Circle 1, Mysore, 2006 146 STC 473 while the later decision of the apex court in Godfrey Phillips India Ltd. v. State of U.P., 2005 139 STC 537 (SC) redefined the scope of the term "luxury" by interpreting item 62, List II of Schedule VII to the Constitution of India. According to the learned single judge though the Division Bench examined the validity of section 3C of the Karnataka Tax on Luxuries Act, 1979, for short, "the Act", and interpreted the section to mean the charge provided in a marriage hall as in section 3C, is actually on charges for luxury provided, nevertheless there was a need to consider the description of charge for application of the provision to any entity in the light of the decision in Godfrey s case, 2005 139 STC 537.

(2.) Facts of the case in a nutshell are :

(3.) The petitioner when visited with notices from the Commercial Tax Officer filed its replies. However when the Commercial Tax Officer, by endorsement dated December 14, 2001 threatened to initiate prosecution unless the petitioner gets itself registered under section 4A(1) of the Act, has resulted in this petition for the following reliefs :