JUDGMENT

KULDIP SINGH, J.:- The question for consideration is whether the Jammu and Kashmir State Legislature has the legislative competence to enact the Jammu and Kashmir Hotel (Amenities and Services) Tariff Taxation Act, 1980 (the Act). A Division Bench of the Jammu and Kashmir High Court answered the question in the affirmative. These appeals are against the judgment of the High Court. In the writ petitions under Article 32 of the Constitution of India the validity of the Act has been challenged on the same grounds as was done by the appellants before the High Court.

2. The preamble to the Act seeks to provide for the levy of tax on the amenities and services in a hotel in the State. Section 2 is the definition clause and defines, inter alia, the expressions "amenities and services" and "hotel" occurring in Clause C and J respectively which are as follows:-

"(c) "Amenity and Service" includes lodging, boarding, massaging, bathing, hair dressing, and beauty parlour facilities and providing entertainment and other facilities, whether charged/ chargeable jointly or separately;

(j) "Hotel" means any premises or part of premises including a hut, houseboat, tent, guest house, rest house