A. Palkhiwala, Soli J. Sorabjee, T.R. Andhyarujina, P. Ranina, S. Ganesh, J.B. Dadachanji, Ravinder Narain, Mrs. A.K. Verma, D.N. Misra, S. Sukumaran, Lira Goswami, Joel Pares, Ms. Rubia Anand, R.F. Nariman, P.H. Parekh, Sanjay Bhartari, M.K.S, Menon, R.K. Dhillon, Ms. Rohini Chhabra, Sunita Sharma, Ms. Ayesha Misra, A. Subba Rao, S. Balakrishnan, Harish N. Salve, S.S. Shroff, Mrs. P.S. Shroff, Ms. Malvika Rajkotia, B. Parthasarthi, Vijay Kumar Verma, Mukul Mudgal, Suresh Verma, Praveen Kumar and Vishnu Mathur for the Petitioners.
Parasaran, B. Datta, V. Jaganatha Rao, K. Sudhakaran, Dr. Gauri Shankar, S.K. Dholakia, P.S. Poti, G.A. Shah, Ms. Subhashini, B.B. Ahuja, H.K. Puri, A. Subba Rao, K.R. Nambiar, A.S. Bhasme and M.N. Shroff for the Respondents.
The Judgment of the Court was delivered by VENKATACHALIAH, J. In this batch of writ petitions under Article 32 of the Constitution of India petitioners who are hoteliers challenge on grounds of lack of legislative companype tence and of violation of Articles 14 and 19 1 g the companystitutional validity of the Hotel Receipts Tax Act, 1980 Act for short which imposes a special tax on the gross receipts of certain cetegory of hotels.
Year 1981 82 the levy was discontinued from 27.2.1982.
This batch of writ petitions were heard along with Writ Petition 1395 of 1987 and the companynected writ petitions in which the companystitutional validity of the Expenditure Tax Act, 1987, was challenged on substantially similar grounds.
254 to 261 of 1981.
ORIGINAL JURISDICTION Writ Petition Nos.
