HOTEL TAJ GANGES Vs. STATE OF UTTAR PRADESH

JUDGEMENT

(1.) This Writ Petition No. 287 (Tax) of 1998 has been filed for a writ of certiorari to quash the impugned order of the Assistant Entertainment Tax Commissioner, Varanasi dated 24-9-1993 and 27-12-1993 Annexures 3 and 4 to the writ petition No. 287 (Tax) of 1998. Writ Petition No. 361 (Tax) of 1998 has been filed for quashing the orders dated 17-8-1998, 23-6-1998 and 27-4-1998 and for refund of the amount said to be illegally realized from the petitioner. Writ Petition No. 1056 of 1994 has been filed for quashing the orders dated 13-12-1993 and 6-1-1994. The petitioners have also prayed for a mandamus directing the respondents not to levy any entertainment tax on the petitioner on its providing dish-antenna services to its room in its hotels and to refund the amount said to be illegally realized by the respondents.

(2.) Heard learned counsel for the parties.

(3.) The petitioners are 5 Star government approved hotel which provide boarding and lodging facilities to its customers. The petitioners are part of a chain of hotels managed by the Taj Group of hotels having its hotels at various centers in the country and abroad. In its hotels the petitioners have a huge multi storied building having shopping arcade, swimming pool, lavish lawn, badminton Court, tennis Court, jogging area, peacock garden etc. apart from other facilities e.g. conference hall, huge lobby, travel desk computer, inhouse bank, money changing facilities, post office etc. The petitioners also have restaurant, coffee shop, bar licence, 24 hours room service etc.