NAKSHATRA SERVICE APARTMENTS Vs. ASSISTANT COMMISSIONER

JUDGEMENT

(1.) W .P.No.824 of 2013 is filed praying to issue a Writ of Certiorari, calling for the records of the respondent in his proceedings in Rc.1774/2010/2008-2009/TNLTH, and quash the assessment order dated 31.08.2012 made therein.

(2.) PETITIONER in W.P.No.824 of 2013 is engaged in the business of renting of service apartments. He is running the service apartments for more than 10 years. Petitioner claims that he is not liable to register himself as a dealer under the provisions of the Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act 1981 (Tamil Nadu Act VI of 1981). It appears that the respondent department caused an inspection on 26.5.2010 and gathered relevant materials from all the service apartments in respect of each one of the writ petitioners and based on that inspection, notice was issued on 16.3.2011 demanding tax on the rent collected and also on the food and beverage supplied under the provisions of TNVAT Act, 2006. The notice inter alia proposed to levy of penalty under Section 16 of the Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act 1981 (Tamil Nadu Act VI of 1981). The petitioner in each one of the cases submitted their objections to the notice on 15.4.2011. In all the objections identical plea of no liability was pleaded. They also prayed for furnishing of certain documents and for cross examination of the officers of the Enforcement Department to prove their case of no liability. The specific plea of the petitioner in the objection in W.P.No.824 of 2013 is as follows:-

(3.) CONSIDERING the nature of issue involved, by consent, all the writ petitions are taken up together for disposal.