PIEM HOTELS LTD Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) WHAT is challenged in these writ appeals is the inclusion of outgoing telephone calls and laundry charges to a separate luxury tax apart from levy on luxuries provided in hotels and lodging houses.

(2.) THE Karnataka Tax on Luxuries Act, 1979 (hereinafter referred to as "the Act") makes provision for a levy on luxury provided in a hotel under Section 3 of the Act.

(3.) WHAT is relevant for the purpose of this case are Sections 3, 3-B, 3-C. These are the charging sections. Sections 3, 3-B, 3-C read as follows :