9911796707
TMI Blog2004 (10) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... m rent of above Rs. 400 for any type of accommodation?" The assessee is a private limited company running a hotel by name "Abad Plaza". For the assessment years 1989-90 and 1990-91, the Assessing Officer held that the assessee was liable to tax under the Expenditure-tax Act in view of the rent charges for the hotel rooms exceeding the limit prescribed under section 3 of the Expenditure-tax Act. The Assessing Officer noticed that in respect of Suite No. 501 rent charged by the hotel was Rs. 700 per day. Expenditure-tax was accordingly levied on the entire hotel receipts collected by the assessee during the previous years relevant for the assessment years 1989-90 and 1990-91. The assessee filed appeals and the Commissioner of Income-tax (Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee submits that the word "any" means all. Learned counsel for the Revenue brought to our notice the speech made by the Finance Minister at the time of introduction of the Expenditure-tax Act. Learned counsel referred to [1987] 165 LTR (St.) 13, where in paragraph 73 the hon'ble Minister speaks about the introduction of the Expenditure -tax Act. It is stated as follows: "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 effectiv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n". In Shri Balaganesan Metals v. M.N. Shanmugham Chetty [1987] 2 SCC 707, the Supreme Court held as follows: "The word '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". Judged in the above view, 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 restr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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