V. Gopala Gowda, J.

These three writ appeals are filed by Bangalore Club and Bangalore Golf Club against the common order dated 30-9-2005 passed by the learned single Judge dismissing the writ petitions. In the writ petitions, the petitioners sought to declare the amendments made to Section 2(4) of the Karnataka Tax on Luxuries Act, 1979 (hereinafter referred to as ‘the Act’) by Act No.5 of 2000 as unconstitutional and beyond the powers of the State Government.

2. By the aforesaid amendment, ‘Club’ is included in the definition of ‘Hotel’ under Section 2(4) of the Act and an explanation is inserted. The same is extracted hereunder:-

“2(4) ‘Hotel’ - means a building or part of a building where lodging accommodation with or without board is by way of business provided for monetary consideration, and includes a lodging houses club and holiday resorts.

Explanation: a club, a lodging house and as holiday resort for which charges are collected for providing accommodation whether or not in the course of business shall be deemed to be hotel for the purpose of this Act.

The above said amendment to the definition clause of Hotel is with retrospective effect as the amended provision