2015 (11) TMI 1146

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....ew of the amended definition of the "luxury provided in a hospital" by virtue of the amendment to clause (7A) to section 2 of the Assam Tax on Luxuries (Hotels and Lodging Houses and Hospitals) Act, 1989. The amendment is effected from 29th August, 2009. The phrase "luxury provided in a hospital" is defined thus. "(7A) "luxury provide in a hospital" means the accommodation provided in a hospital to any person or his attendant for charges including the charges for air conditioning, television or radio, or any other service provided thereto in connection with the residence but does not include any charges for food, medicines, professional medical services and any medical test". 3) The all-Assam Non-government Health Establishment Associ....

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....mmon characteristics. 77. In the present context the general meaning of 'luxury' has been explained or clarified and must be understood in a sense analogous to that of the less general words such as entertainments, amusements, gambling and betting, which are clubbed with it. This principle of interpretation known as 'noscitur a sociis' has received approval in Rainbow Steels Ltd. vs. C.S.T.: (1981) 2 SCC 141,145 although doubted in its indiscriminate application in State of Bombay vs. Hospital Mazdoor Sabha : AIR 1960 SC 610. In the latter case this Court was required to construe Section 2(j) of the Industrial Disputes Act which read: "Section 2(j) provides that 'industry' means any business, trade, undertaking....

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....ry tax on the hospitals is bad in law since there would be no element of enjoyment on the part of the patient. 6) Sri U Rajbongshi, the Additional Advocate-General, relied on the decision of the Kerala High Court in Ayurveda Hospital Managements Associations and others v. State of Kerala and others[(2012) 56 VST 327(Ker)] to contend that it falls within the legislative competence of the State to levy luxury tax on the hospitals where the facilities like air-conditioner and television are provided to the patient or his attendant during their stay at the hospital for treatment. 7) Upon through consideration of the submissions made at the Bar and the decisions cited it is pertinent to note that in para 83 of its judgment in Godfrey(supra....