JUDGMENT

VENKATACHALIAH, J. :— In these civil appeals and writ petitions the constitutional validity of legislations of different States viz.. State of Gujarat, State of Tamil Nadu, State of Karnataka and State of West Bengal, imposing a tax on Luxuries under Entry 62 of List Il of VII Schedule to the Constitution of India is challenged.

Civil Appeal Nos. 338 and339 of 1981, writ petition Nos. 7990, 9119, 8338, 8339 of 1981 relate to the challenge to the legislation by the State of Gujarat viz., the Gujarat Tax on Luxuries (Hotels & Lodging Houses) Act, 1977. Writ Petition No. 162 of 1982 pertains to the corresponding legislation of the State of Tamil Nadu viz., Tamil Nadu Tax on Luxuries. in Hotels & Lodging Houses Act, 1981. Writ petitions Nos. 1271 and 1272 of 1982 pertain to the challenge to corresponding Karnataka Legislation viz., The Karnataka Tax on Luxuries (Hotel and Lodging Houses) Act, 1979. W. P. No. 5321 of 1985 pertains to the challenge to West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972. All these Taxing-statutes, except for certain aspects individual to them, are analogous and the scheme of the legislation is substantially similar. The