https://www.taxtmi.com/caselaws?id=40105 The Hotel Receipts Tax Act, 1980 was examined for legislative competence and constitutional validity. The text states that the levy on hotel receipts from accommodation, food, drink and allied services was treated as falling within the broad constitutional meaning of "income" under Entry 82 of List I, and not as a tax on luxuries under Entry 62 of List II; on that basis, Parliament had competence. It also states that hotel-wise classification by room charges was upheld because fiscal classification is permissible when based on an intelligible differentia with a rational nexus to the law's object, and the presumption of constitutionality was not displaced. The constitutional challenge therefore failed. en-us Tue, 02 May 1989 00:00:00 +0530 Tue, 28 Oct 2025 13:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40105 The Hotel Receipts Tax Act, 1980 was examined for legislative competence and constitutional validity. The text states that the levy on hotel receipts from accommodation, food, drink and allied services was treated as falling within the broad constitutional meaning of "income" under Entry 82 of List I, and not as a tax on luxuries under Entry 62 of List II; on that basis, Parliament had competence. It also states that hotel-wise classification by room charges was upheld because fiscal classification is permissible when based on an intelligible differentia with a rational nexus to the law's object, and the presumption of constitutionality was not displaced. The constitutional challenge therefore failed. Case-Laws Indian Laws Tue, 02 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40105