GOLDEN TULIP STAR Vs. STATE OF CHHATTISGARH

JUDGEMENT

(1.) Since common question of law and facts are involved in batch of writ petitions, they are being heard together and decided by this common order.

(2.) Learned counsel appearing for the petitioners would submit that petitioners application for grant of exemption from Luxury Tax and Vat Tax under the provisions of the Chhattisgarh Hotel Tatha Vas Grihon Me Vikas Vastuon Par Kar Adhiniyam, 1988 (hereinafter called as "Act of 1988") and the Chhattisgarh Value Added Tax Act, 2005 (hereinafter called as "Act of 2005") are pending since 2005 onwards before the High Level Committee constituted by the State Government in terms of the Notification dated 19.1.2000 and the said Committee has not taken a decision on the said applications since than and in the meanwhile, the Commissioner, Commercial Tax has issued the clarification dated 30.8.2013, which is prejudicial to their interest, whereas the State Government has withdrawn the notification dated 5.8.2000 w.e.f. 2.7.2013 and prior to that date, the notification dated 5.8.2000 would be applicable. Therefore, the Act of 1988 and the Act of 2005 are contrary to the notification of the State Government, as such, the High Level Committee be directed to decide the petitioners application in accordance with law.

(3.) On the other hand, learned Deputy Advocate General appearing for the State, would oppose the writ petitions.