The amendment exempting luxury tax on ICU charges is retrospective, reinforcing the principle that clarificatory statutes apply to prior assessments.

ORDER :

S.R.KRISHNA KUMAR, J.

In these petitions, the petitioners seek the following reliefs:

"In W.P.No.9505/2021:

(i) quashing the impugned reassessment order dated 31.03.2021 passed by the 1^st Respondent for RC No.581409256 under Sections 7-A(1), 5-A(2-A) and 7-A(2) of the KARNATAKA TAX ON LUXURIES ACT , 1979 (Annexure-'A');

(ii) quashing the impugned demand notice in Form VI dated 31.03.2021 bearing T. No.129 for RC No.581409256 issued by the 1^st Respondent under the provisions of the KARNATAKA TAX ON LUXURIES ACT , 1979 (Annexure 'B');

(iii) quashing the impugned Clarification dated 02.07.2015 bearing No.KTL/CR-08/2013-14 issued by the 2^nd Respondent under the provisions of the KARNATAKA TAX ON LUXURIES ACT , 1979 (Annexure 'C');

(iv) declaring that Sections 3-E(1) and 2(1-C) of the KARNATAKA TAX ON LUXURIES ACT , 1979, are ultra vires Article 246(3) read with Entry 62 of List II in Schedule VII to the Constitution of India, 1950, if the said provisions are construed so as to provide for the levy of tax under the KARNATAKA TAX ON LUXURIES ACT , 1979, on the charges for facilities provided to patients admitted in Intensive Care Units;

(v) declaring that the levy of tax under the provisions of the KARNATAKA TAX ON LUXURIES ACT , 1979, on the charges for facilities provided to patients admitted in Intensive Care Units is ultra vires Arctiles 14 and 21 of the Constitution of India, 1950; and

(vi) pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity.

In W.P.No.9378/2021:

(i) stay the operation of the impugned reassessment order dated 31.03.2021 passed by the 1^st Respondent for RC 544413134 under Sections 9(1)(b), 5- A(2-A) and 7 of the KARNATAKA TAX ON LUXURIES ACT , 1979,read with Rule 6(3) of the Karnataka Tax on Luxuries Rules, 1979 (Annexure 'A');

(ii) stay the operation of the impugned demand notice in Form VI dated 31.03.2021 for Regn. Certificate No.544413134 issued by the 1^st Respondent under the provisions of the KARNATAKA TAX ON LUXURIES ACT , 1979 (Annexure 'B');

(iii) stay the operation of the impugned Clarification dated 02.07.2015 bearing No.KTL/CR-08/2013-14 issued by the 2^nd Respondent under the provisions of the KARNATAKA TAX ON LUXURIES ACT , 1979 (Annexure 'C');

(iv) pass ad-interim ex-parte orders in terms of VI.(i) to VI.(iii) above; and

(v) pass such other or further orders as this Hon'ble Court may deem fit in the facts and circumstances of the case, and in the interests of justice and equity.

In W.P.No.9491/2021:

(i) quashing the impugned reassessment order dated 30.03.2021 passed by the 1^st Respondent RC No.571410291 under Sections 7-A(1), 5-A(2-A) and 7-A(2) of the KARNATAKA TAX ON LUXURIES ACT , 1979 (Annexure 'A');

(ii) quashing the impugned demand notice in Form VI dated 30.03.2021 bearing T. No.130 for RC No.571410291 issued by the 1^st Respondent under the provisions of the KARNATAKA TAX ON LUXURIES ACT , 1979 (Annexure 'B')

(iii) quashing the impugned Clarification dated 02.07.2015 bearing No.KTL/CR-08/2013-14 issued by the 2^nd Respondent under the provisions of the KARNATAKA TAX ON LUXURIES ACT , 1979 (Annexure 'C');

(iv) declaring that Sections 3-E(1) and 2(1-C) of the KARNATAKA TAX ON LUXURIES ACT , 1979, are ultra vires Article 246(3) read with Entry 62 of List II in Schedule VII to the Constitution of India, 1950, if the said provisions are construed so as to provide for the levy of tax under the KARNATAKA TAX ON LUXURIES ACT , 1979, on the charges for facilities provided to patients admitted in Intensive Care