HOTEL DARPAN MUSSOORIE Vs. SUB DIVISIONALMAGISTRATE MUSSOORIE

JUDGEMENT

(1.) Leave granted. Heard counsel for both the parties.

(2.) This appeal arises from the order of the division bench of the " Allahabad High court dismissing the writ petition, filed by the appellant herein, with certain directions. The matter arises under the Uttar Pradesh Taxation and Land Revenue Laws Act, 1975.

(3.) The appellant is the proprietor of a hotel. Hotel Darpan, at Mussoorie. Section 4. of the U. P. Act imposes a luxury tax at the prescribed rate on everyperson who occupies rented room or suite or rooms provided with luxuries in a hotel. The appellant Hotel is, without a doubt, subject to the levy of the said tax. Section 5 of the Act sets out the manner in which the tax has to be paid by the proprietor of the hotel. In case of failure to pay within the prescribed period, interest at the prescribed rate is charged. Section 6 provides for assessment of tax. The authority competent to make the assessment and the procedure to be followed in that behalf is to be prescribed by the rules. The next provision to be noticed is Section 10 which provides for levy of penalties. It would be appropriate to set out the section in full: