CENTURY CLUB Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) D. V. Shylendra Kumar J.-The Karnataka Tax on Luxuries Act, 1979 (for short, "the Act") is an enactment by the Karnataka State Legislature to augment the revenue to the State of karnataka, like any other taxing statutes is the subject-matter of several amendments as also challenges before the courts including the validity of the parent Act and the amendments.

(2.) IN the present instance, it is this Act, as amended by the Karnataka Act No. 5 of 2000, which is brought for scrutiny before this Court in exercise of the jurisdiction of this Court under Article 226 of the Constitution of India for judicial review of the legislative action. The petitioners had also sought for issue of a writ in the nature of certiorari, to quash the assessment orders that had been passed in respect of the petitioners for the years 1995-96 to 1998-99 and 2000-01 by applying the law as had been amended under the Karnataka Act No. 5 of 2000.

(3.) THIS Court in terms of the order dated January 13, 2003, while issuing rule, restricted the scrutiny in these writ petitions only to the validity of the legislative action and relegated the petitioners to pursue their statutory remedies under the Act in respect of the assessment orders.