V. K. SINGHAL, J. - All these writ petitions are disposed of by a common order since the controversy involved is common.

2. Petitioners are registered societies registered under the Societies Registration Act, 1860. Assistant Commissioner of Commercial Taxes has issued notices under section 7-A of the Luxury Tax Act, 1979.

3. Facts of the case in Bangalore Golf Club are taken into consideration. The said club is a society registered under the Societies Registration Act and the object is to promote the game of golf among members and bring together the fraternity of golfers and elsewhere besides providing recreation and refreshments for its members and their guests. There are 10 rooms which are used by the members, guests of the members and members of other clubs on reciprocal basis. These rooms are not let out to outsiders or general public. There was a seizure under section 17(3) of the Karnataka Tax on Luxuries Act on September 3, 1994 on the ground that the petitioner is liable for registration under section 4-A of the Act. The petitioner is registered under the Karnataka Sales Tax Act, 1957. It is stated that the provisions of 1979 Act are not applicable. The Act of 1979 c