OM PRAKASH PURI Vs. STATE OF WEST BENGAL

JUDGEMENT

(1.) This appeal by certificate is from the judgment of the Calcutta High court dated 4/03/1975 passed in Appeal No. 156 of 1974.

(2.) The appellants in partnership have been carrying on business of restaurants under the name and style of Trinca's at No. 17-B, Park Street Calcutta, providing food and drinks (alcohol and non-alcohol) to the customers under valid licences. Sometimes musical perforances are also arranged. The restaurants are provided with air conditioning plant.

(3.) Under the West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972 as amended by the Act of 1974, hereinafter referred to as 'the Act', the respondents by their Memo No. 4942/a. T. dated 9/12/1972 called upon the appellants to make ad hoc payment of luxury tax calculated at Rs. 2,40,000. 00. The President of the Hoteliers' Association made a representation against this illegal lax 'which was turned down by the respondents, and thereafter the appellants challenged the validity of this action in the Calcutta High court by filing Writ Petition No. 358 of 197 3/05/1973. The appellants contended, inter alia before the High court that the levy was unreasonable restriction on carrying the business; the Act was not meaningful and purposeful; the rules were confiscatory in nature; and the mode of calculation was not in conformity with the main object and purpose of the Act. The learned Single Judge of the High court dismissed the writ petition relying on the judgment passed on 6/03/1974 in Writ Petition No. 338 of 1973 wherefrom civil no. 406 of 1976 was filed in this court.