High Court of Kerala: While deciding the legality and validity
of the amendments brought into the Kerala Tax on Luxuries Act, 1976, making it
mandatory that every hospital having not less than five rooms for accommodation
of patients and which charges Rs. 1000 or more per room to be registered under
the Act and the ‘luxury’ provided in such hospitals, excluding the charges for
medicine, food and professional services, would become exigible to luxury tax
under Entry 62 List II of Schedule VII of the Constitution.
The
Court also stated that the competence of the State Legislature to enact on the
matter of ‘luxuries’ is, incontestable since Article 246 of the Constitution
grants exclusive power to make laws with respect to any of the matters
enumerated in List II to the State Legislature hence, the amendments made by
the State Legislature were intra vires the constitutional provisions. [Rajah
Healthy Acres (P) Ltd. v. State of Kerala, 2016 SCC OnLine Ker 29534, decided on 9-12-2016]
No comments:
Post a Comment