Supreme Court · 1989 INSC 164 · Decided 2 May 1989
Elel Hotels and Investments Limited and ANR. ETC. ETC. v. Union of India
- Court
- Supreme Court of India
- Citation
- 1989 INSC 164 · [1989] 2 S.C.R. 880
- Case number
- WRIT PETITION (CIVIL) No. 254/1981
- Decided
- 2 May 1989
- Bench
- R.S. PATHAK, SABYASACHI MUKHERJI, S. NATARAJAN, M.N. VENKATACHALIAH, S. RANGANATHAN (5-judge bench)
- Outcome
- Dismissed
- Case type
- Writ / Constitutional
- Acts & sections cited
- Constitution Article 14, 19, 19(I)(g), 32
Headnote
Constitution of India, 1950: Articles 14 and 19( l)(g)-Hotel Receipts Act, 1980-Whether violative of. Articles 246, 248 and 254 & Schedule VII-Entries in legislative list-Whether to be construed in a wide and comprehensive conno­ tation. D Hotel Receipts Act, 1980: Sections 3, 5 falls under Entry 82, List/. The Hotel Receipts Tax Act, 1980 came into force on 9.12.1980. The Act imposed a special tax of 15% on the gross receipts of certain hotels, where the room charges for residential accommodation provided E to any person during the previous year were Rs. 75
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