Law: Central Excise and Salt Act, (I of 1944)

Section: 12A(1)

Law: Constitution of Pakistan, 1973

Section: 199

[Central Excises and Salt Act (I of 1944)­].......S 12-A(1) & S. R. O. 224(1)/71-Room rent of hotel-In­clusion of charges for. extra beds or heaters etc., in-Hotel-keeper charging Rs. 20 per day per room as rent and also charging Rs. 8 or more per room for extra beds or heaters etc.-Total. amount exceeding Rs. 25 and hotel-keeper liable to pay excise duty-Held, hotel-keeper's charging of Rs. 8 or more per room for extra beds to be counted as part of room rent and case of charges for heater etc. also similar-Constitution of Pakistan (1973). Art. 199. ORDER Through the present writ petition the liability of the petitioner to pay the excise duty levied by the respondents on hotel-keepers who charge room rent of Rs. 25 or more per day is being challenged. It is submitted on behalf of the petitioner that they charge a room rent of Rs. -20 only and any addi­tional charges which they make for providing additional beds to the rooms cannot be counted towards room rent. 2. A large number of bills which the respondents took into possession shows that the petitioner had been charging room rent at the rate of Rs. 20 but have charged varying…

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