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2008 (11) TMI 628 - MADRAS HIGH COURTWhether section 4 of the Luxuries Act levying tax on the luxuries provided in a hotel in respect of every room under occupation by any person is applicable to the clubs having rooms rented for accommodation for its members is covered by the Luxuries Act? Held that:- The definition of the term "hotel" as provided under the Act is not susceptible for any different meaning. It is not even suggested by the counsel for the State that the clubs while providing accommodation is doing a business so as to attract the charging section under section 4 of the Luxuries Act. The action instituted by the respondents in attempting to cover the clubs, which are the petitioners before this court, within the purview of the Luxuries Act is without jurisdiction and any action taken pursuant to such coverage will become void ab initio. Hence, all the writ petitions will stand allowed.
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