K. Vinod Chandran, J.

1. Challenging two assessment orders and penalties proposed or imposed under Section 17A of the Kerala Tax on Luxuries Act, 1976 [for brevity “LT Act”], the petitioners raise the question of whether the facilities availed by the members of the unique, newly developed “Time-share arrangements” can be brought under the definition of “luxuries” and taxed under the LT Act.

2. The writ petitions are filed by three entities carrying on Resorts under timeshare arrangements; namely M/s. Mahindra Holidays and Resorts India Ltd. [for brevity “MHR”], M/s. Sterling Holiday Resorts (India) Limited [“SHR”] and The Goan Beach Resorts Pvt. Ltd [“GBR”].

3. W.P. (C) No. 20728 of 2015, which was referred to by the petitioners, challenge the penalty order issued against MHR for the years 2013-14 (Exhibit P3) and 2014-15 (Exhibit P4) and the notice of demand for 2013-14 (Exhibit P9) and 2014-15 (Exhibit P10) issued with respect to their Lake View Resorts at Chinnakkanal, Munnar. W.P. (C) No. 20674 of 2015 is filed by MHR with respect to their resort at Poovar, Thiruvananthapuram; which was issued with Exhibits P4 and P5 notices, for the years 2013-14 and 2014-15, under Sect