M/S. KAIRALI AYURVEDIC HEALTH RESORT PRIVATE LIMITED Vs. THE COMMERCIAL TAX OFFICER (LUXURY TAX), DEPARTMENT OF COMMERCIAL TAXES

JUDGEMENT

(1.) These original petitions are filed by Messrs. Kairali Ayurvedic Health Resort Pvt. Ltd. impugning the common order passed by the Kerala Agricultural Income Tax and Sales Tax Appellate Tribunal, Additional Bench, Palakkad dismissing appeals filed by it challenging the appellate order passed by the second respondent confirming the orders of assessment passed under the Kerala Tax on Luxuries Act, 1976 ('the Act' for short) with modifications. A reading of the order passed by the Tribunal shows that the said order was passed rejecting the contention of the petitioner that it is a hospital as defined in Section 2(d)(e) of the Act and holding that it is a hotel as defined in Section 2(e) of the Act.

(2.) We heard the learned Senior counsel for the petitioner and the learned Government Pleader appearing for the respondents.

(3.) Briefly stated the facts of the case are that, the petitioner company has an establishment which is described as an ayurvedic hospital. It has also obtained registration under Section 4(e) of the Act describing itself as an ayurvedic hospital, a copy of which is produced as Ext.P1. However, rejecting its contention that it is a hospital, the petitioner was assessed under the Act treating it as a hotel for the assessment years 2008 -2009, 2009 -2010 and 2010 - 2011. That order was ultimately confirmed by the Tribunal by the impugned common order. It is this order which is challenged before us.