PHALGAM HOTEL Vs. STATE OF J&K

JUDGEMENT

(1.) PETITIONER Challenges the constitutional Validity of section 12 of the J&K Hotel (Amenities and Services) Tariff Taxation Act, 1980 and prays that the said section be declared ultra vires the Constitution. It also challenges the Order dated 10 -2 -1983 in so far as it raises demand under the provisions of the impugned section.

(2.) THE Court had given three months time to the respondents to file counter on 14 -7 - 1987. Thereafter rejoinder was to be filed by the petitioner within one month. Right of any of the parties who would default in filing the counter or rejoinder, as the case may be, was deemed to be closed and the case was to come up for hearing without counter or rejoinder, as the case may be, if the same was not filed. Respondent have not filed the counter. Therefore, by virtue of the aforesaid order they have lost the right to file the same. The Writ petition was consequently listed for hearing without counter.

(3.) FACTS pleaded in the Writ petition as also the grounds of Challenge lie in short compass.