HENNUR BANASWADI Vs. COMMISSIONER OF COMMERCIAL

JUDGEMENT

(1.) WRIT petitioners are all institutions known as 'clubs' and are societies registered under the provisions of the Karnataka Societies Registration Act, 1960 (Karnataka Act No. 17 of 1960 ).

(2.) PETITIONER -institutions claim to provide various facilities to its registered members, their families and guests of the members. The object of one of the petitioners Chik - magalur Club as averred in W. P. No. 7017 of 2006, and prominent amongst them as mentioned in the said petition are as under: OBJECTs

(3.) IT is questioning the levy of luxury tax in terms of Section 3-D of the parent Act as introduced by Act No. 3 of 2004, on the premise that a levy of this nature is beyond the competence of the State Legislature; that it is even beyond the scope of taxing power available to a State Legislature in terms of Entry-62 of List-II of VII-Schedule to the Constitution of India, the legality and validity of this provision is questioned in all these writ petitions.