R L JAIN Vs. UNION OF INDIA

JUDGEMENT

(1.) Rule D.B. As the question involved in this bunch of writ petitions is a short one, we proceed to dispose of the writ petitions immediately.

(2.) The petitioners are persons who are carrying on business in various hotels in Delhi in shops which have been taken by them either on hire or on licence basis. The grievance of the petitioners is that on the money which is paid by them to the hotels in respect of the accommodation which is used by the petitioners no tax is payable under the provisions of the Expenditure Tax Act, 1987.

(3.) In order to examine the aforesaid contention it is necessary to refer to a few provisions of the said Act.