TaxTMI 
TaxTMI 
2006 (2) TMI 248
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.... assessee's appeal is as regards to confirming the levy of expenditure-tax, although the provisions of Expenditure-tax Act are inapplicable in the instant case and expenditure-tax is a tax imposed on chargeable expenditure incurred in a hotel, wherein the room charges, where, any unit of residential accommodation at the time of incurring of such expenditure are Rs. 1,200 or more per day per person. 4. We have heard both the sides and perused the case records including the assessment order as well as the order of the CIT(A). We have also perused the provisions of the Expenditure-tax Act, 1987 (hereinafter called the Act) as well as the case laws relied on by the learned counsel of the assessee. The briefly stated facts are that the assess....
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..... (2005) 193 CTR (Ker) 408 : (2005) 272 ITR 331 (Ker). On the other hand, the learned Departmental Representative, Shri Shaji P. Jacob argued that the expression 'any' in any unit of residential accommodation means 'all' or 'every' as well as 'some' or 'one' and its meaning in a given statute depends upon the context and the subject-matter of the statute. We have perused the provisions of s. 3 of the Expenditure-tax Act and gone through the provisions which read as under: "Sec. 3 Application of the Act-This Act shall apply in relation to any chargeable expenditure- (1) incurred in a hotel wherein the room charges for any unit of residential accommodation at the time of incurring of such expenditure are one thousand two hundred rupees ....
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....m rent of above Rs. 1,200 or for any type of accommodation even below Rs. 1,200 type accommodation. The Finance Minister while introducing the Expenditure-tax Act speaks in Parliament about the introduction which states as- "Those who can afford to patronise high class hotels should also be afforded the further pleasure of contributing to the national exchequer. A separate legislation will be brought forward for levy of a tax on expenditure in expensive hotels. This tax, to be levied at 10 per cent of expenditure, will not apply to payments made in foreign exchange. It will become effective after passage of the necessary legislation." 7. Further, we have gone through the statement of object and reasons while introducing this Act. The leg....
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....e case may be, prosecuted for the offence in question." Further, the Hon'ble apex Court in the case of Shri Balaganesan Metals vs. M.N. Shanmugham Chetty (1987) 2 SCC 707 has interpreted the meaning of 'any' as under: "The word 'any' has the following meaning: some: one of many; an indefinite number. One indiscriminately of whatever kind or quantity. Word 'any' has a diversity of meaning and may be employed to indicate 'all' or 'every' as well as 'some' or 'one' and its meaning in a given statute depends upon the context and the subject-matter of the statute. It is often synonymous with 'either', 'every' or 'all'. Its generality may be restricted by the context". 8. The Hon'ble Kerala High Court has further interpreted the meaning ....
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....a justice to try any such cases out of the territorial limits out of his own jurisdiction. This is limitation and qualification for a justice to try the cases. The word 'any' dictionarily means 'one or same or all'. In Black's Law Dictionary it is explained thus: word "any" has a diversity of meaning and may be employed to indicate "all" or "every" as well as "same" or "one" and its meaning in a given statute depends upon the context and subject-matter of the statute". The use of the word 'any' in the context it has been used in cl. (o) indicates that it has been used in wider sense extending from one to all. 10. The Hon'ble apex Court has defined the word 'any' while dealing with the Land Acquisition (Amendment) Act, 1984, s. 30(2) wher....