COONOOR CLUB Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) IN this batch of writ petitions, various clubs have questioned the applicability of the provisions of the Tamil Nadu Tax on Luxuries Act, 1981 (for short, 'the Luxuries Act'). The petitioners have challenged the final Assessment Orders in some writ petitions. IN other writ petitions, pre-assessment notices and notices calling upon the petitioner clubs to register themselves under the Luxuries Act were also under challenge. IN one writ petition, the order passed by the revisional authority confirming the appellate order upholding the assessment was also under challenge.

(2.) THE short question that arises for consideration is whether Section 4 of the Luxuries Act levying tax on the luxuries provided in a hotel in respect of every room under occupation by any person is applicable to the clubs having rooms rented for accommodation for its members is covered by the Luxuries Act.

(3.) A temple devasthanam by letting out its rooms for the devotees for hire would amount to a ''hotel" or a ''lodging house" and whether it is liable for tax under the Luxuries Act came up for consideration before a Division Bench of this Court in Sri Palani Dhandayuthabani Devasthanam -vs- Commercial Tax Officer, Palani Circle II, Palani reported in (2001) 124 STC 553. In paragraphs 9 and 10, it is observed as follows:-