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2012 (11) TMI 673 - HC - Income TaxExpenditure Tax, Interpretation Of Taxing Statutes, Writ – Tariff of the rooms exceeded the prescribed limit of Rs.1,200/- Held that: - No doubt, the word "any" is capable of having more than one meaning but that will not prevent the courts from making an endeavour to place the correct and true meaning with due regard to the consequences resulting in hardship, injustice and absurdity. A construction should always be made to achieve the object of the enactment rather than to defeat the same. Therefore, we hold that the word "any" occurring in Section 3 of the Expenditure Tax Act does not mean "all" alone but on the other hand it means "all" or "every" as well as "some" or "one". Held that:- the assessee is liable for levy of tax under the Expenditure Tax Act 1987 as admittedly the assessee's tariff rate exceeded the limit of Rs.1,200/-. However, though the assessee is held to be liable, that would not be taken to mean that the entire expenditure of the assessee as found by the Assessing Authority should be brought to tax. Since the tax is payable by the customers who avail any of the services enumerated under Section 5 of the Act, it is such expenditure incurred by such person who occupies and the expenditure incurred during such time for all or any of the services rendered alone would constitute chargeable expenditure and the assessee becomes liable for the same under Expenditure Tax Act. Accordingly, the assessment order made by the Assessing Officer bringing the entire expenditure liable for expenditure tax is held as not correct. - Decided in favor of revenue. Decision in case of [H. P. Tourism Development Corporation Versus Union of India And Others 1998 (12) TMI 59 - HIMACHAL PRADESH HIGH COURT], followed.
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