Law:

Section:

(a) Central Excises and Salt Act (I of 1944)- -- S. 4(3) (a)-Concessional rate-Management of hotel can prescribe different rates for different categories of customers-Rate fixed for any category being less than that of other categories-Former, held, cannot be treated as concessional rate. [p425]A (b) 'Central Excises and Salt Act (I of 1944)- -- S. 4(3) (a)-Hotels-Fixation of rates-Charges for services, facilities and utilities-To be fixed by management of hotel and not by law or excise authorities-Rate of duty alone to be prescribed by law-Fixation of different charges for different categories of customers-Not forbidden by law-Law also does not insist upon fixation of a single uniform charge for all categories of customers ­Nothing in law, held, suggests in case of different charges being pres­cribed for different categories of customers duty to be paid according to charge happening to be highest. [p. 625]B JUDOMENT This Constitutional petition has been made by Hashwani Hotels Limited, which is a public limited company. It owns a Four Star Hotel, namely, Holiday Inn, in Islamabad. There are 150 single and double bedrooms in the hotel with usual facilities and services. The customers are classified into different categories and the following rates have been prescribed therefor :- Presidential Single Twin Suite Suite Airlines Personnel & bona fide Rs. 255 Rs. 300 Rs. 500 Rs. 900 Travel Agents Quarterly and Monthly rates Rs. 300 Rs. 350 Rs. 500 ... Seminars & convention for 15 Rs. 250 Rs. 300 ... rooms or more. "' International Tourist Group Rs. 300 Rs. 350 ... ... for 10 persons or more. Commercial Accounts ................ ............ , „, .. Diplomatic/U. N. and Officials Rs. 400 Rs. 480 Rs. 800 Rs. 1500 British Airways Crew Rs. 320 ................ ................. ... F.1. T. Single Twin Standard Rs.480 Rs.570 Deluxe Rs.510 Rs.600 Deluxe Suite Rs. 1000 ... Presidential Suite. Rs.1800 „. These rates have been mentioned in Annexure "A" to the present petition. 2. The services, facilities and utilities rendered or provided by the petitioner by letting out rooms of the hotel are subject to duty under the Central Excises and Salt Act, 1944,…

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