1271 and 1272 of 1982 pertain to the challenge to companyresponding karnataka legislation viz.
number 5321 of 1985 pertains to the challenge to west bengal entertainments and luxuries hotels and restaurants tax act 1972.
all these taxingstatutes except for certain aspects individual to them are analogous and the scheme of the legislation is substantially similar.
writ petition number.
shroff mrs.
from the judgment and order dated 23.7.1980 of the gujarat high companyrt in s.c.a.
parekh sanjay bhartari m.k.s.
tamil nadu tax on luxuries in hotels lodging houses act 1981.
soli j. sorabjee n.a.
405 of 1979 and 1263 of 1978.
338 and 339 of 1981.
ahuja h.k.
misra for the respondents.
civil appeal number.
civil appellate jurisdiction civil appeal number.
puri a. subba rao a.s.
the gujarat tax on luxuries hotels lodging houses act 1977.
the judgment of the companyrt was delivered by venkatachaliah j. in these civil appeals and writ petitions the companystitutional validity of legislations of different states viz.
state of gujarat state of tamil nadu state of karnataka and state of west bengal imposing a tax on luxuries under entry 62 of list ii of vii sched ule to the companystitution of india is challenged.
palkhiwala lalit bhasin bina gupta s.s.
the karnataka tax on luxuries hotels and lodging houses act 1979.
number.
7990 9119 8338 8339 of 1981 relate to the challenge to the legislation of the state of gujarat viz.
menumber k. dhillon ms.
malvika rajkatia f. nariman p.h.
nambiar m.n.
writ petition number 162 of 1982 pertains to the companyresponding legislation of the state of tamil nadu viz.
338 and 339 of 1981 writ petition number.
bhasme k.r.
shroff m. veerappa r. mohan r. ayyamperumal and j.p.
