BOWRING INSTITUTE Vs. STATE OF KARNATAKA

JUDGEMENT

(1.) HEARD Sri Anant V Albal, learned Advocate appearing for petitioner and Sri T.K.Vedamurthy, learned HCGP appearing for respondents.

(2.) PETITIONER has sought for the following reliefs:

(3.) ISSUE regarding constitutional validity of Section 3D of the Karnataka Tax on Luxuries Act, 1979 (for short the 'Act') was the subject matter for consideration before this Court in the case of HENNUR -BANASAWADI COSMOPOLITAN CLUB, BANGALORE vs. THE COMMISSIONER FOR COMMERCIAL TAXES, BANGALORE AND OTHERS,2008 65 KarLJ 435 (W.P.Nos.45585/2004 and connected matters, disposed of on 20.08.2008) , whereunder constitutional validity of Section 3D of the Act came to be upheld by holding that it is free from any allegations of being bad either for want of legislative competence or on the ground of being discriminatory or as imposing any unreasonable restrictions on any profession, trade or employment or such other grounds. Said judgment rendered by a Co -ordinate Bench of this Court came to be affirmed by the Division Bench of this Court though for different reasons in THE COMMISSIONER FOR COMMERCIAL TAXES, BANGALORE AND OTHERS vs HENNUR -BANASWADI COSMOPOLITAN CLUB, BANGALORE,2011 70 KarLJ 664 holding that Club's liability to pay tax arises when it provides luxury as defined in Explanation I of Section 3D of the Act to its members and requires them to pay any amount as fee, deposit or any other charges, by whatever name called, at the rate as specified in the table set out in Section 3D of the Act. Thus, charging Section 3D of the Act came to be upheld.