STATE OF KARNATAKA Vs. TAJ WEST

JUDGEMENT

(1.) THESE revision petitions are preferred by the State of Karnataka through the Commissioner of Commercial Taxes under Section 11A of the Karnataka Tax on Luxury Act, 1979 (for short, "the Act") against the common order dated 23.2.2010 rendered by the Karnataka Appellate Tribunal at Bangalore (for short, "the Tribunal") in STA. Nos. 1203/05, 101/06, 428/07 and 938/08. The STA's were filed before the Tribunal by respondent -hotels, hereinafter referred to as respondents, under Section 11 of the Act against the common order dated 18.10.2005 passed by the Joint Commissioner of Commercial Taxes(Appeals), DVO, I and III, Bangalore, (for short, "the Appellate Authority"). The appeals before the appellate authority were arising from the assessment orders dated 16.2.2005, 5.12.2005, 12.05.2006, 26.8.2006 passed under Section 6{2) of the Act by the Assistant Commissioner of Commercial Taxes (Luxury Tax) -I, Bangalore, (for short, "the Assessing Authority or AA").

(2.) THE questions raised and considered by the Tribunal and the authorities below and fall for our consideration in these revisions are similar. The respondents in the revisions are different, run by two different companies/managements. In view thereof, all the four appeals were heard together and are being disposed of by this common judgment.

(3.) THE respondents are registered dealers under Section 4A of the Act. They are all five star hotels. Since the facts are similar and the question of law is common in all appeals, we would refer to the facts in S.T.A. No. 1203 of 2005, to the extent they are necessary, to understand the nature of controversy better.