JUDGMENT

SAIKIA, J. - The appeal by certificate is from the judgment of the Calcutta High Court dated January 2, 1975 dismissing the Appeal No. 137 of 1974.

2. Appellant 2 is a shareholder and Director of appellant 1 Company M/s. Spences Hotel Pvt. Ltd. (hereinafter referred to as the Company), having its registered office, and carrying on the business of running a hotel, bar and restaurant, at No. 4 Wellesley Place Calcutta. The said hotel, bar and restaurant have been provided by the Company with air-conditioning through a central air-conditioning plant which, according to appellants, would normally run between months of March and October each year remaining unused for the rest of the year.

3. Respondent 2, Collector of Calcutta by his Memo No. 4600 (86) A.T. dated November 9, 1972 directed the Company to make ad hoc payment of tax under the provisions of the West Bengal Entertainments and Luxuries (Hotel and Restaurants) Tax Act, 1972 (W.B. Act 21 of 1972) hereinafter referred to as the Act, calculated at the flat or fixed rate of an annual sum of Rs. 100 for every 10 sq. metres or part thereof in respect of so much of the floor area of the hotel which was provided with luxury i