M/S.KAIRALI AYURVEDIC HEALTH RESORT PVT.LTD. V. THE COMMERCIAL TAX OFFICER (LUSUTY TAX)

RP/969/2016

AI Insights

The case involves M/s. Kairali Ayurvedic Health Resort Pvt. Ltd., which sought a review of a judgment related to luxury tax assessments. The review was filed against the backdrop of several foreign nationals undergoing treatment at the resort, which was a point of contention regarding tax liabilities. The Kerala High Court, presided over by Justice Antony Dominic and Justice Dama Seshadri Naidu, dismissed the review petitions citing the ongoing civil appeals in the Supreme Court, which had already granted leave to appeal against the judgments being reviewed.

• Counselvise Citation: [2016] 140 COUNSELVISE.COM (IT) 693931 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 16-12-2016
• Assessment Year: misc
• Other Referred Cases: SLP Nos.24291-24293/2016
• Laws Referred To: KGST Act
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: C K GOVINDAN
• Assessee Lawyers: T M SREEDHARAN; V P NARAYANAN; DIVYA RAVINDRAN
• Keywords: Civil Appeals; Luxury tax; Review petition; Supreme Court; Ayurvedic Health Resort
• Section: 43; 39(7)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE ANTONY DOMINIC & THE HONOURABLE MR. JUSTICE DAMA SESHADRI NAIDU FRIDAY, THE 16TH DAY OF DECEMBER 2016/25TH AGRAHAYANA, 1938 RP.No. 969 of 2016 IN OP (TAX)33/2016 -------------------------------------- AGAINST THE JUDGMENT IN OP (TAX) 33/2016 of HIGH COURT OF KERALA DATED 16-06-2016 REVIEW PETITIONER/PETITIONER: ----------------------------- M/S.KAIRALI AYURVEDIC HEALTH RESORT PVT.LTD. OLASSERY P.O., KODUMBU, PALAKKAD DISTRICT, REPRESENTED BY ITS MANAGING DIRECTOR, SHRI. K.V.RAMESH. BY ADVS.SRI.T.M.SREEDHARAN (SR.) SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENTS/RESPONDENTS : ------------------------- 1. THE COMMERCIAL TAX OFFICER (LUXUTY TAX) DEPARTMENT OF COMMERCIAL TAXES, OFFICE OF THE DEPUTY COMMISSIONER, PALAKKAD-678 001. 2. THE DEPUTY COMMISSIONER (APPEALS)-I KOTTAYAM (LOCATED AT ERNAKULAM), COMMERCIAL TAXES, ERNAKULAM. 3. THE ASSISTANT SECRETARY KERALA AGRICULTURAL INCOME TAX AND SALES TAX APPELLATE TRIBUNAL, ADDITIONAL BENCH, NEAR SARADHA SHANKARA KALYANA MANDAPAM, NURANI P.O., PALAKKAD-678 001. R BY GOVERNMENT PLEADER SRI.C.K.GOVINDAN THIS REVIEW PETITION HAVING BEEN FINALLY HEARD ON 16-12-2016, ALONG WITH RP. 980/2016, RP. 981/2016, THE COURT ON THE SAME DAY PASSED THE FOLLOWING: RP.No. 969 of 2016 APPENDIX ANNEXURE A: TRUE COPY OF CASE SHEETS RELATING TO SHRI.ASHOK AHLUWALIA -REGN.NO.1363/R/S&S/7/10 OCCUPYING ROOM NO.303 FROM 13.7.2010, WHO IS A PERSON FROM AUSTRIA, WHO UNDERWENT TREATMENT FOR 14 DAYS. ANNEXURE B: TRUE COPY OF CASE SHEETS - 832/SA/(1)/10-09 FOR ROOM NO.107 RELATING TO SHRI.CHANDRA MAHTANI, FLOURIDA, USA, WHO UNDERWENT FOR TREATMENT FROM 1.10.2009 TO 29.10.2009 FOR 29 DAYS. ANNEXURE C: TRUE COPY OF CASE SHEETS RELATING TO MRS.BRIGITTE BALDAUF, GERMANY, WHO UNDERWENT TREATMENT FOR 14 DAYS FOR 14 DAYS FROM 4.6.2010 TO 18.6.2010 UNDER REGN. NO.1333/RP/6/10 IN ROOM NO.306. ANNEXURE D: TRUE COPY OF CASE SHEETS RELATING TO MS.FELICITAS KORU, MUNICH, GERMANY, WHO UNDERWENT TREATMENT FOR 30 DAYS, FROM 16.10.2008 TO 14.11.208, COVERED BY REGN.NO.626/SA/PK/08 IN ROOM NO.302. ANNEXURE E: TRUE COPY OF CASE SHEETS RELATING TO MS.IVANA FIVA, ROME, -AS PER REGN.NO.694/SA/PK/0/09, WHO UNDERWENT TREATMENT FOR 22 DAYS FROM 5.1.2009 TO 16.1.2009 AND OCCUPIED ROOM NO.14. ANNEXURE F: TRUE COPY OF CASE SHEETS RELATING TO MRS.GERHILD ALBES, GEMANY, AS PER REGN. NO.1613/RJ/S&S/1/11 DATED 5.1.2011 FOR A PERIOD OF 20 DAYS FROM 4.1.2011 TO 24.1.2011 IN ROOM NO.102. ANNEXURE G: TRUE COPY OF CASE SHEETS RELATING TO SHRI.VOLKER, DORF STR., GERMANY, WHO UNDERWENT TREATMENT FOR 17 DAYS FROM 10.5.2010 TO 26.5.2010 AND COVERED BY REGN.NO.1315/2010 DATED 10.5.2010 AND OCCUPIED ROOM NO.303. ANNEXURE H: TRUE COPY OF CERTIFICATE DATED 24.5.2008 ISSUED BY THE KODUMBU GRAMA PANCHAYAT FOR RUNNING AYURVEDIC HOSPITAL. ANNEXURE H(a): TRUE COPY OF CERTIFICATE DATED 24.4.2009 ISSUED BY THE KODUMBU GRAMA PANCHAYAT FOR RUNNING CANTEEN. ANNEXURE H(b): TRUE COPY OF CERTIFICATE DATED 7.6.2010 ISSUED BY THE KODUMBU GRAMA PANCHYAT FOR RUNNING AYURVEDIC HOSPITAL FOR THE PERIOD (2010-11). ANNEUXRE I: TRUE COPY OF CERTIFICATE OF REGISTRATION DATED 25.9.2002 ISSUED BY THE DIRECTOR, DEPARTMENT OF TOURISM, GOVERNMENT OF KERALA CONFERRING THE STATUS OF 'GREEN LEAF'. ANNEXURE J: TRUE COPY OF CERTIFICATE DATED 1.4.2012 ISSUED BY THE FOOD SAFETY AND STANDARDS AUTHORITY OF INDIA (GOVERNMENT OF INDIA) LICENCE FOR RUNNING CANTEEN UNDER THE FSS ACT, 2006. ANNEXURE K: TRUE COPY OF APPLICATION FOR REVIEW/RECTIFICATION OF ERROR U/S 39 (7) r.w.s.43 OF THE KGST ACT SUBMITTED BY THE PETITIONER BEFORE THE THIRD RESPONDENT. // TRUE COPY // P.A. TO JUDGE ANTONY DOMINIC & DAMA SESHADRI NAIDU, JJ. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - C.M.Appln.492/16 & R.P.969/16 in O.P.( T)33/16; C.M.Appln.495/16 & R.P.980/16 in O.P.( T)34/16 & C.M.Appln.496/16 & R.P.981/16 in O.P.( Tax)35/16 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Dated this the 16th day of December, 2016 ORDER Antony Dominic, J. When these delay petitions were taken up for consideration, learned counsel for the petitioners themselves produced before us copy of the order passed by the Supreme Court in SLP Nos.24291- 24293/2016 wherein leave has been granted by the Apex Court in appeals filed against the judgments, the review of which is sought in these petitions. In view of the pendency of the Civil Appeals before the Apex Court, these review petitions cannot be entertained and for that reason, the delay petitions and consequently the review petitions are dismissed. Sd/- ANTONY DOMINIC JUDGE Sd/- DAMA SESHADRI NAIDU JUDGE jes // True copy // P.A. to Judge "