EXPRESS HOTELS PRIVATE LIMITED Vs. STATE OF GUJARAT

JUDGEMENT

(1.) In these Civil Appeals and Writ Petitions the constitutional validity of legislations of different States viz., State of Gujarat, State of Tamil Nadu. State of Karnataka and State of West Bengal, imposing a tax on "Luxuries" under Entry 62 of List II of Schedule VII to the Constitution of India is challenged.

(2.) We might take up for consideration, the provisions of the Gujarat Act which may be considered as representative of the legislations on the topic. The constitutional validity of the Gujarat Act had been assailed before the High Court of Gujarat, which by its judgment dated 23-7-1980 upheld its constitutional validity. The judgment of the High Court is under appeal in C. A. Nos. 338 and 339 of 1981.

(3.) The statement of objects and reasons in the Gujarat Legislative Bill states :