On writ petitions by hotels contending that the\u00a0Expenditure Tax Act, 1987\u00a0did not apply to them because the room charges for any unit of residential accommodation at their hotels are fixed on \u201cdouble occupancy basis\u201d and though room charges per se may appear to exceed Rs. 1,200 per day, having due regard to the expression \u201cper individual\u201d appearing in section 3(1) of the Act, such room charges had to be \u201cdivided into two\u201d the High Court dismissed the petitions, holding against the assessees on the questions whether in view of the express provisions of section\u00a03\u00a0of the\u00a0Expenditure Tax Act, 1987\u00a0Expenditure-tax would be chargeable where the room charges were less than Rs. 1,200 and whether an exemption under section 4 of the Expenditure-tax Act, 1987 was allowable. On petitions for special leave to appeal to the Supreme Court. SLP of assessee is dismissed. (AY.1996-97)<\/p>\n","protected":false},"excerpt":{"rendered":"
Expenditure Tax Act, 1987 <\/p>\n
S. 2(6): Hotel – Dual occupancy room in Hotels \u2014 Expenditure-Tax chargeable where room charges \u201cPer Individual\u201d Less than Rs. 1,200 \u2014 Exemption not allowable .[ S. 2(8),2(10) , 3 , 4(a) , Art 136 ] <\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-34552","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-8Zi","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34552","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=34552"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34552\/revisions"}],"predecessor-version":[{"id":34553,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/34552\/revisions\/34553"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=34552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=34552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=34552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}