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High Court Allows Revision in Luxury Tax Case: Society Running Marriage Hall Not Liable for Luxury Tax on Rent Received. Karnataka Tax on Luxuries Act, 1979 does not apply to letting out of marriage hall for functions as it is not a 'luxury' provided to customers.

The petitioner, Sri Veerashaiva Sangha (R), is a society registered under the Karnataka Societies Registration Act, 1961. Its only asset is a Kalyana ...