COMMISSIONER OF SALES TAX Vs. HOTEL CHANDELA

JUDGEMENT

(1.) THIS is an application under section 44 (2) of the M. P. General Sales Tax Act at the instance of the Revenue for calling reference from the Board of Revenue.

(2.) IT is not necessary to give detail facts. Suffice it to say that the assessee maintains a five star hotel at Khajuraho wherein apart from boarding and lodging other facilities like swimming pool, health club, bar, golf course, conference hall, etc. The assessee was assessed to tax by the Sales Tax Officer under the provisions of the M. P. General Sales Tax Act (hereinafter referred to as "the Act") and that was challenged before the Appellate Deputy Commissioner of Sales Tax, Satna, and he failed in it. Thereafter, the assessee preferred second appeal before the Board of Revenue. The Board of Revenue set aside the orders of both the authorities below and found that the assessee was not liable to pay the tax and also directed the refund of the tax so deposited by the assessee. Hence, an application was made by the Revenue for referring the case before this Court, but that application was rejected by the Tribunal. Hence, the Revenue has approached this Court under section 44 (2) of the Act for calling the reference.

(3.) IT is true and Shri V. S. Dabir, learned counsel for the assessee, has rightly pointed out that the second question has not been raised by the Revenue in the application. But we are of the opinion that this second question does arise in view of the decision of the honourable Supreme Court given in the case of Municipal Council, Jodhpur v. Parekh Automobiles Ltd. (1990) 1 SCC 367. Therefore, the Tribunal is directed to send reference on the aforesaid two questions of law to this Court for answer. The application filed by the Revenue is allowed. Application allowed. .