Supreme Court · 1991 INSC 46 · Decided 15 February 1991
Spences Hotel PVT. LTD. and ANR. v. State of West Bengal and ORS.
- Court
- Supreme Court of India
- Citation
- 1991 INSC 46 · [1991] 1 S.C.R. 429
- Case number
- CIVIL APPEAL No. 406/1976
- Decided
- 15 February 1991
- Bench
- K.N. SAIKIA, M.M. PUNCHHI (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14
Headnote
LTD. AND ANR. v. STATE OF WEST BENGAL AND ORS. FEBRUARY 15, 1991 A [K.N. SAIKIA AND MADAN MOHAN PUNCHHI, JJ.J B West Bengal Entertainments and Luxuries (Hotels and Restau­ -(. rants) Tax Act, 1972-Section 4-Luxury Tax-Imposition of fiat or fixed rate on basis of air-conditioned floor respondent, Collector of Calcutta, sought to levy luxury tax on the company under the provisions of the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972 calculated at the flat or fixed rate of an annual sum of Rs.100 for every 10 Sq. meters of the floor area
Judgments are the courts' own published copies, provided for study; they are not certified copies. Source: Indian Supreme Court & High Court Judgments, Dattam Labs (CC-BY-4.0)