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2004 (10) TMI 29

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..... er day, then all the inmates are liable to pay expenditure tax. According to us, it is not the intention of the statute. The words "any unit of residential accommodation" means all the units of accommodation. According to us, this interpretation will be in tune with the intention of the legislation. We agree with the Tribunal and we answer questions Nos. 1 and 2 in favour of the assessee - - - - - Dated:- 5-10-2004 - Judge(s) : S. SANKARASUBBAN., A. K. BASHEER. JUDGMENT The judgment of the court was delivered by S. Sankarasubban J. - References in the above case are as follows: "1. Whether, on the facts and in the circumstances of the case, is not the assessee exigible to the Expenditure-tax Act? 2. Whether, on the facts and .....

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..... up the matter before the Tribunal. The Tribunal also dismissed the appeal. It is in the above background that these references have been made. The expenditure-tax is a tax imposed on chargeable expenditure incurred in a hotel wherein, the room charges for any unit of residential accommodation at the time of incurring of such expenditure are Rs. 400 or more per day per individual. The Revenue submits that the words "any unit of residential accommodation" means if one room is given on rent for Rs. 400 or higher then the chargeable expenditure in that hotel is liable to be taxed under the Expenditure-tax Act. On the other hand, learned counsel for the assessee submitted that it was not legal to tax all the inmates of a hotel, because one of .....

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..... R 97, wherein the validity of the Expenditure-tax Act has been considered and held to be valid. According to us the interpretation to be given to the word "any" has to be given after looking into the purpose of the Act. It has been held that the word "any" can mean one or many depending upon the circumstances in which it is put. In the Law Lexicon, the meaning of the word "any" is stated as follows: "it is no doubt true that the word 'any' may, in certain context imply 'all'. For example, when the law provides to the effect that any of a particular class of persons, such as, the shareholders of a company or directors thereof, may be prosecuted for a particular offence which may be committed in connection with the conduct of the business o .....

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