Indian Hotels Company Ltd. Vs Agricultural Income Tax Officer, Amusement Tax Section and Others
.... ver the matter without exercising due diligence and approached the Tribunal after a lapse of nine years. Mr. Bajoria submitted that the Tribunal even failed to apply its mind to the fact that the first assessment in the petitioner''s case related to the period 1993-94 and was made by the respondent ...
Calcutta High Court
Sharad Narula (H.U.F.) Vs State of West Bengal and Others
.... not been complied with," and in any event, the respondent No. 2 could not have relied upon the report of the Inspector which per se was violative of the principles of natural justice. Learned counsel submitted that the learned Tribunal committed an error in so far as it failed to take into consider ...
Calcutta High Court
Om Prakash Puri and Another Vs State of West Bengal and Others
.... h of the Calcutta High Court contending that the legislature cannot enlarge the scope of Entry 62 and seek to impose a tax on expenditure incurred by a customer on services rendered to him including food and drinks. The High Court held that Section 2(b) defined entertainment tax but Section 2(c) def ...
Supreme Court of India
Spences Hotel Pvt. Ltd. and Another Vs State of West Bengal and Others
.... s. v. Madhukar Balkrishna Badiya & Ors., [ 19881 4 SCC 290, the validity of the Bombay Motor Vehicles Tax Act, 1958 (65 of 958) Sections 3(1-C) and 9(6) (as amended by Maharashtra Acts 14 of 1987, 33 of 1987 and 9 of 1988) which levied ''one time tax'' at 15 times the annual rate on motor cycles an ...
Supreme Court of India
East India Hotels Ltd. and another Vs State of West Bengal and others
.... -conditioning through air-conditioner or central air-conditioning or any other mechanical means provided in any of the rooms, or in any part of a building which constitutes a hotel or restaurant; Luxury tax means as defined u/s 2(e) : "luxury tax" means tax levied u/s 4 of this Act; 4. Lu ...
Supreme Court of India
Express Hotels Private Ltd. Vs State of Gujarat and Another
.... its description or nature of being an article of luxury. The connotation of the word ''luxury" is something which conduces enjoyment over and above the necessaries of life. It denotes something which is superfluous and not indispensable and to which we take with a view to enjoy, amuse or entertain o ...
Supreme Court of India
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