TMI Blog2019 (2) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... thereon". Hence, the accommodation could be for residence or for use - The charging section also speaks of "accommodation for residence or use", wherein the use is for conducting functions whether public or private. The computation provision speaks of the charges for accommodation, amenities and services and the word "accommodation" includes, the "accommodation for residence" and "accommodation for use". On the renting out of the hall for a public or a private function, essentially the accommodation provided is for use of the hall, for a consideration. Admittedly, the renting out is for a charge and for the period it is rented out, the rentee could use it for the function for which it has been rented out as per the agreement between the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n cases of auditoriums, where there is accommodation provided for residence ; for consideration. The impugned judgment extracted the definition, the charging section as also the provision for computation and held that there is no ambiguity in the provisions and they do not exclude an auditorium, which offers itself for rent for public and private functions even if the auditorium does not have any rooms for residence. The amenity provided by the petitioners was found to be a luxury as defined in section 2(f) of the Act, attracting the charging section being section 4. 3. The learned senior counsel again took us through the definition. It is pointed out that section 2(f) speaks of accommodation for residence or use and other ameniti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... there can be no taxation effected or an assessee be absolved from the liability when the words employed in the statute does not speak of such a liability. 5. We have given anxious consideration to the contentions raised and read through the decisions. But however we are not satisfied that there could be any interference caused to the impugned judgment. We do not think that the decisions relied on by the learned senior counsel would help the appellants in any manner. The distinction sought to be drawn with respect to accommodation for residence and for other uses , according to us, is not sustainable on a plain reading of the various provisions in the Act. As has been held in Elphinstone Spinning and Weaving Mills Co. Ltd. [1960] 40 IT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peaks of the charges for accommodation, amenities and services and the word accommodation includes, the accommodation for residence and accommodation for use . 7. The word accommodation has been defined in the Oxford Advances Learner's Dictionary as somewhere to live or stay, often also providing food or other services and an arrangement between people, acceptable to everyone . Black's Law Dictionary defines the term as An arrangement or engagement made as a favour to another, not upon a consideration . There can be no dispute that the accommodation as used in the subject statute does not eschew consideration. The levy is on the charges for accommodation , which is the measure of tax. On the renting out of the hall ..... X X X X Extracts X X X X X X X X Extracts X X X X
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