Supreme Court of India

Elel Hotels and Investments Limited and Anr. Etc. Etc. v. Union of India

Neutral citation

Reported as [1989] 2 S.C.R. 880

Decided 2 May 1989

INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.

9 Supreme Court benches have cited this judgment.

From the headnote

Constitution of India, 1950: Articles 14 and 19( l)(g)-Hotel Receipts Act, 1980-Whether violative of. Articles 246, 248 and 254 & Schedule VII-Entries in legislative list-Whether to be construed in a wide and comprehensive conno tation. Hotel Receipts Act, 1980: Sections 3, 5 and 6-Legislative competence-Whether falls under Entry 82, List/. The Hotel Receipts Tax Act, 1980 came into force on 9.12.1980. The Act imposed a special tax of 15% on the gross receipts of certain hotels, where the room charges for residential accommodation provided to any person during the previous year were Rs. 75

Authorities it was built on

1954 Navinchandra Mafatlal v. The Commissioner of Income-tax, Bombay City cited by 32
1964 Navnitlal C. Javeri v. K. K. Sen, Appellate Assistant Commissioner of Income-tax, D Range, Bombay cited by 22

Where later benches applied it

2021 Union of India & Ors. v. Vkc Footsteps India Pvt Ltd. relied on
2011 Union of India and Ors. v. M/s Nitdip Textile Processors Pvt. Ltd. and Another relied on
2025 State of Kerala & Another v. Asianet Satellite Communications Ltd. & Others referred to
2025 C.T. Kochouseph v. State of Kerala and Another Etc. referred to
2025 Radhika Agarwal v. Union of India and Others referred to
2024 Union of India & Ors. v. Rajeev Bansal referred to
2024 Mineral Area Development Authority & Anr. v. M/s Steel Authority of India & Anr. Etc. referred to
2016 Ahmedabad Municipal Corporation v. Gtl Infrastructure Ltd. & Ors. Etc. referred to
2016 Jindal Stainless Ltd. & Anr v. State of Haryana & Ors referred to

Of those, 2 relied on · 7 referred to

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