MASSOORIE HOTEL ASSOCIATION Vs. STATE OF U P

JUDGEMENT

(1.) THE petitioners have filed this writ petition challenging the imposition of the luxury charge as well as luxury tax on the room basis instead of individual. A Single Judge of this Court vide judgment delivered on 23-9-1997 in Civil Misc. Writ Petition No. 776 of 1996 has held that there can be no luxury tax to be imposed on the hotel charging Rs. 50, 75 and 100 per room per day in the year 1975. Accordingly, we hold that the hotel charging Rs. 250 per room is not a hotel which can be considered as luxury hotel, as such, no luxury tax can be charged on the said hotel. Moreover the method of charg ing luxury tax is also without any authority of law. In that view of the matter, the impugned order dated 23-8-1996 is quashed and set aside.

(2.) IN the result, the writ petition suc ceeds and is allowed. There shall be no order as to costs. Petition allowed. .