IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE P.R.RAMAN THURSDAY, THE 11TH JANUARY 2007 / 21ST PAUSHA 1928 WP(C).No. 1267 of 2007(A) ------------------------- PETITIONER: ------------ DR.A.G.MURALEEDHARAN NAIR, MANAGING PARTNER, M/S. SAROVARAM AYURVEDIC BACKWATER RESORT, ASHTAMUDI, KOLLAM. BY ADV. SRI.S.SANTHOSH KUMAR RESPONDENTS: ------------- 1. THE STATE OF KERALA, REPRESENTED BY THE SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT,THIRUVANANTHAPURAM. 2. THE INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, KOLLAM. 3. THE INTELLIGENCE OFFICER (IB), O/O. INSPECTING ASSISTANT COMMISSIONER (INTELLIGENCE), COMMERCIAL TAXES, KOLLAM. BY GOVT.PLEADER SRI SOJAN JAMES THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 11/01/2007, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: P.R.RAMAN,J. ---------------------------------------- W.P.(C).NO.1267 OF 2007 ---------------------------------------- Dated this the 11th day of January, 2007 JUDGMENT The prayer made in this writ petition is to quash Ext.P5 notice and for a direction declaring that the Ayurvedic Treatment Centre of the petitioner is not liable for taking registration and pay tax under the Kerala Tax on Luxuries Act, 1976. According to the petitioner, the Ayurvedic Treatment Centre is not an amenity to be reckoned for luxury tax. Since there is no independent finding other than an observation made in Ext.P5, the petitioner is entitled to raise his objection regarding the same in which event, the Officer concerned shall enter a finding on such objections as well before proceeding to -2- W.P.(C).NO.1267/2007 impose the penalty proposed. Subject to the above observation, this writ petition is dismissed. P.R.RAMAN, Judge. kcv.