Supreme Court of India · 1989-05-02
ELEL HOTELS AND INVESTMENTS LIMITEDAND ANR. ETC. ETC. vs UNION OF INDIA
- Citation / case number
- SC 1991/80250
- Court
- Supreme Court of India
- Petitioner
- ELEL HOTELS AND INVESTMENTS LIMITEDAND ANR. ETC. ETC.
- Respondent
- UNION OF INDIA
- Bench
- PATHAK, R.S. (CJ),MUKHARJI, SABYASACHI ,NATRAJAN, S. ,VENKATACHALLIAH, M.N. ,RANGNATHAN, S.
Judgment text excerpt
The Supreme Court upheld the constitutional validity of the Hotel Receipts Tax Act, 1980, affirming that it falls under Entry 82, List I of the Constitution. The Court ruled that the term 'income' should be interpreted broadly, allowing for a wide construction of legislative entries. The petitioners' claims of violation of Articles 14 and 19(1)(g) were dismissed, as the Court found no unreasonable burden on the freedom of business or lack of nexus in the classification made by the Act.