HOTEL KOHINOOR Vs. STATE OF U P

JUDGEMENT

(1.) Heard learned counsel for the petitioner and perused the record.

(2.) This writ petition is directed against judgment dated 21.08.2006 passed by Luxury Tax Assessment Officer/Additional District Magistrate (City), Allahabad/respondent no. 3, imposing tax to the tune of Rs.32,400/- for the period 01.04.2005 to 31.03.2006, upon petitioner, in exercise of powers conferred under Section 6 of the U.P. Taxation and Land Revenue Laws Act, 1975 (herein after referred to as 'the Act') read with Rule 6 of The Uttar Pradesh Luxuries (In Hotels) Tax Rules, 1975 (hereinafter referred to as 'the Rules').

(3.) It is evident that no reason has been given as to why the aforesaid tax had been imposed upon the petitioner and the same order had been upheld by the Appellant Authority by order dated 02.04.2007, passed on petitioner's appeal, which is another impugned order in the writ petition.