M/S Bright Star Hotels PVT. LTD. vs. State Of Haryana
Original PDF →Facts
The petitioner, M/s Bright Star Hotels Private Limited, is challenging an order passed by the Haryana Tax Tribunal, Chandigarh. The Tribunal, vide its order dated March 13, 2018, referred two questions of law to the High Court arising from an earlier order dated August 29, 2005. The amount in dispute is ₹40,977 for the assessment year 1997-98. The case was filed in the High Court in 2009, but the petitioner has not furnished the printed paper book. The petitioner has also failed to appear before the High Court on multiple occasions, including the current date.
Held
The Court noted that the record was received in 2009, but the petitioner had not furnished the printed paper book. The petitioner had also failed to appear before the Court on previous dates and on the current date. Consequently, the Court returned the questions of law unanswered. The Court did not decide the issues raised by the Tribunal. The ratio decidendi is that a party failing to prosecute its case or provide necessary documentation may lead to the questions being returned unanswered.
Key Issues
1. Whether the Hotel Expenditure Tax forms part of the gross turnover, specifically in view of Section 2(gg) of the Haryana General Sales Tax Act and Section 5 of the Expenditure Tax Act? 2. Whether the levy or tax (in this case, the Hotel Expenditure Tax) indisputably collected under a statutory obligation by the assessee is liable to be included in the 'gross turnover'? Petitioner's arguments: The petitioner's arguments are not recorded as they did not appear before the Court. Revenue's arguments: The revenue's arguments are not recorded as they did not appear before the Court.
Sections Cited
Section 2(gg), Section 5
AI-generated summary — verify with the full judgment below
-1- IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH Date of decision: 13.9.2018 M/s Bright Star Hotels Private Limited .. Petitioner vs State of Haryana
.. Respondent Coram: Hon'ble Mr. Justice Rajesh Bindal Hon'ble Mr. Justice Amit Rawal Present: None for the petitioner. Ms. Mamta Singla Talwar, Deputy Advocate General, Punjab. Rajesh Bindal, J. While accepting the application filed by the assessee, the Haryana Tax Tribunal, Chandigarh (for short, 'the Tribunal'), vide order dated 13.3.2018, referred the following questions of law to this Court arising out of order dated 29.8.2005 passed in STA No. 652 of 2004-05:- “1. Whether the Hotel Expenditure Tax forms part of the gross turnover specifically in view of Section 2 (gg) of the Haryana General Sales Tax Act and Section 5 of the Expenditure Tax Act?
Whether the levy or Tax (in this case the Hotel Expenditure Tax) indisputably collected under a statutory obligation (i.e. The Expenditure Tax Act which obligates the assessee to collect the said tax payable by the consumer) by the assessee is liable to be included in the 'gross turnover'?” Though record was received by this Court from the Tribunal way back in the year 2009, however, till date the petitioner has not VARINDER SINGH 2018.09.14 16:49 I attest to the accuracy and integrity of this document Punjab & Haryana High Court at Chandigarh -2- furnished the printed paper book. A perusal of the statement of case shows that the amount involved in the present petition is ` 40,977/- pertaining to the assessment year 1997-98. Whether speaking/ reasoned Yes/No Whether Reportable Yes/No VARINDER SINGH 2018.09.14 16:49 I attest to the accuracy and integrity of this document Punjab & Haryana High Court at Chandigarh
Reproduced from the public record of the Punjab and Haryana High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.