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2004 (10) TMI 29 - KERALA HIGH COURTExpenditure Tax Act, 1987 - "1. Whether, is not the assessee exigible to the Expenditure-tax Act? - 2. Whether Tribunal is right in law in holding that the Expenditure-tax Act would apply only to the category of hotels identified by a bench mark of a minimum rent of above Rs. 400 for any type of accommodation?" - According to us, the word "any" occurring in section 3 of the Expenditure-tax Act cannot be restricted to one unit of residential accommodation. If we restrict to one, it will mean that all the persons, who are accommodated in a hotel of which one room is rented out for Rs. 400 per day, then all the inmates are liable to pay expenditure tax. According to us, it is not the intention of the statute. The words "any unit of residential accommodation" means all the units of accommodation. According to us, this interpretation will be in tune with the intention of the legislation. We agree with the Tribunal and we answer questions Nos. 1 and 2 in favour of the assessee
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