STATE OF KERALA Vs. KALARI KOVILAKAM

JUDGEMENT

(1.) The O.P.(Tax) by the State, challenge the order of the Tribunal, which found the respondent assessee entitled to be classified as a 'hotel' under The Kerala Tax On Luxuries Act, 1976. The writ petition by the assessee challenge the order of the assessing authority classifying the assesse's establishment as a 'hotel' under the Act.

(2.) Learned Government Pleader on a reference to the definition of 'hospital' submits that the various categories included therein should have independent existence and in the case of the assessee, it is a Resort and not a hospital. It is argued that there is no therapeutic treatment offered in the establishment and the ambience and luxury afforded clearly indicates a luxury hotel and not a hospital. The learned Government Pleader specifically refers to W.P.(C).No.35004/2015; wherein the application for registration was granted as a hotel and not as a hospital. A decision of another Division Bench in O.P.(Tax)No.33/2016,Kairaly Ayurvedic Health Resort Pvt. Ltd vs. the CTO was also relied on.

(3.) Learned Senior Counsel appearing for the respondent would however point out that the unique situation in W.P.(C).No.35004/2015 arose only by reason of there being a change in the corporate entity which ran the establishment. The grant of registration as a hotel was only to further the department's case.