TISSAN J THACHANKARY Vs. STATE OF KERALA

JUDGEMENT

(1.) Since the appellant is common in both cases and the issue involved is similar, with reference to different assessment years they are decided together.

(2.) In W.A. No. 4/2013 the petitioner in the writ petition is the appellant. The writ petition is filed seeking to quash Exts. P2, P3 and P5 and for a declaration that the services rendered out side the hotel building are not liable to be taxed under the provisions of the Kerala Tax on Luxuries Act, 1976 (hereinafter referred as 'the Act').

(3.) Ext.P2 is the proceedings of the Commissioner of Commercial Taxes by which suo motu revision was taken under S. 8(1) of the Act. Ext.P3 is the assessment order issued pursuant to Ext.P2 and Ext. P5 is the notice of demand for an amount of Rs. 4,09,876/-. This relates to assessment year 2002-2003.