TMI Blog2006 (2) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... re-tax, although the provisions of Expenditure-tax Act are inapplicable in the instant case and expenditure-tax is a tax imposed on chargeable expenditure incurred in a hotel, wherein the room charges, where, any unit of residential accommodation at the time of incurring of such expenditure are Rs. 1,200 or more per day per person. 4. We have heard both the sides and perused the case records including the assessment order as well as the order of the CIT(A). We have also perused the provisions of the Expenditure-tax Act, 1987 (hereinafter called the Act) as well as the case laws relied on by the learned counsel of the assessee. The briefly stated facts are that the assessee-company is engaged in the business of running a hotel. The AO has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll' or 'every' as well as 'some' or 'one' and its meaning in a given statute depends upon the context and the subject-matter of the statute. We have perused the provisions of s. 3 of the Expenditure-tax Act and gone through the provisions which read as under: "Sec. 3 Application of the Act-This Act shall apply in relation to any chargeable expenditure- (1) incurred in a hotel wherein the room charges for any unit of residential accommodation at the time of incurring of such expenditure are one thousand two hundred rupees or more per day and where,- (a) a composite charge is payable in respect of such unit and food, the room charges included therein shall be determined in the prescribed manner; (b)(i) a composite charge is payable in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Those who can afford to patronise high class hotels should also be afforded the further pleasure of contributing to the national exchequer. A separate legislation will be brought forward for levy of a tax on expenditure in expensive hotels. This tax, to be levied at 10 per cent of expenditure, will not apply to payments made in foreign exchange. It will become effective after passage of the necessary legislation." 7. Further, we have gone through the statement of object and reasons while introducing this Act. The legislature in its wisdom has stated the objects and reasons appended to the Bills which reads as: "The Bill seeks to impose a tax on expenditure incurred in hotels where the room charges for any unit of residential accommodati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rd 'any' has the following meaning: some: one of many; an indefinite number. One indiscriminately of whatever kind or quantity. Word 'any' has a diversity of meaning and may be employed to indicate 'all' or 'every' as well as 'some' or 'one' and its meaning in a given statute depends upon the context and the subject-matter of the statute. It is often synonymous with 'either', 'every' or 'all'. Its generality may be restricted by the context". 8. The Hon'ble Kerala High Court has further interpreted the meaning of the word 'any' as occurring in s. 3 of the Act as under: "Judged in the above view, according to us, the word "any" occurring in s. 3 of the Expenditure-tax Act cannot be restricted to one unit of residential accommodation. If ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tionary it is explained thus: word "any" has a diversity of meaning and may be employed to indicate "all" or "every" as well as "same" or "one" and its meaning in a given statute depends upon the context and subject-matter of the statute". The use of the word 'any' in the context it has been used in cl. (o) indicates that it has been used in wider sense extending from one to all. 10. The Hon'ble apex Court has defined the word 'any' while dealing with the Land Acquisition (Amendment) Act, 1984, s. 30(2) where the words 'any such award' in s. 30(2) of the Land Acquisition (Amendment) Act, 1984 are clearly intended in the context in which those words appear, to refer to awards made by the Collector or the Court between 30th April, 1982 and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
