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1994 (7) TMI 83 - SC - Income TaxWhether the Jammu and Kashmir State Legislature has the legislative competence to enact the Jammu and Kashmir Hotel (Amenities and Services) Tariff Taxation Act, 1980? Held that:- The Jammu and Kashmir Legislature has, therefore, the legislative competence to enact laws on any subject which comes within List II, Schedule VII by virtue of the residuary power it has been given by the Presidential Order mentioned above. The Constitution Bench in Express Hotels' case [1989 (5) TMI 52 - SUPREME Court] has held that the four legislations dealt with therein were under entry 62, List II, Schedule VII, Constitution of India. On similar reasoning the Act would also be a legislation under the same entry, and as such within the competence of the Jammu and Kashmir Legislature. We also agree with the reasoning and the conclusions reached by the High Court. There is no force in the contention that the Act is a legislation under entry 82, List I, Schedule VII, Constitution of India. We, therefore, see no ground to interfere with the Division Bench judgment of the High Court. The appeals/writ petitions are dismissed.
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