Ramachandran Nair, J.

Trivandrum Club, a very old and reputed club in Thiruvananthapuram is the appellant challenging the judgment of the learned Single Judge upholding the levy and demand of luxury tax on rent and other charges collected by the appellant from guests allowed to stay in A/C cottages, A/C rooms and non A/C rooms attached to the club. The appellant has no dispute with regard to the club's liability to pay luxury tax payable under section 4(2A) of the Kerala Tax on Luxuries Act, 1976 ( hereinafter referred to as the Act) which is at the rate of Rs.100/- per member per year, which is collected from the members.

However dispute is only with regard to the luxury tax demanded for the rent and other charges collected from guests residing in the above referred rooms and cottages attached to the club except on charges of food and liquor. According to the appellant the liability for luxury tax on room rentals and other charges for accommodation and facilities provided therein is applicable only for "hotels" and the appellant being only a club is not liable to pay luxury tax on the room rent. However learned Single Judge held against the appellant, against which this writ appeal is filed. We have heard senior counsel Sri. T.M.Sreedharan appearing for the appellant and the learned Government Pleader appearing for respondents.

2. As already stated, club is specifically made liable for luxury tax for luxury provided to the members which is at the rate of Rs.100/-per member per year payable under section 4(2A) of the Act on which appellant has no dispute. However, the disputed question is as to whether luxury tax is payable for the rent and other charges collected from guests occupying rooms and cottages attached to the club. The question has to be considered with reference to the charging Section 4(1) and Section 4(2) (a) and also the definition clauses of the Act which are extracted hereunder for easy reference.

Section 2(e) "hotel" means a building or part of a building where residential accommodation is by way of business provided for a monetary consideration and includes a lodging house.

Explanation:- A guest house run by the Government or a company or a corporation established by or under any law or any other agency shall be deemed to be a hotel within the meaning of this clause.

Section 2(f) "Luxury provided in a hotel, house boat, hall, auditorium, Kalyanamandapam or place of like nature" means accommodation for residence or use and other amenities and services provided in a hotel or house boat or hall or auditorium or Kalyanamandapam or place of like nature [the rate of charges of accommodation for residence and other amenities and services provided excluding charges of food and liquor is one hundred and fifty rupees per day or more].

Section 4. Levy and collection of luxury tax:-(1) Subject to the provisions of this Act, there shall be levied and collected a tax, hereinafter called the 'luxury tax', in respect of any luxury provided,-

(i) in a hotel, house boat, hall, auditorium or kalyanamandapam or including those attached to hotels, clubs, Kalyanamandapam and places of the like nature which are rented for accommodation for residence or used for conducting functions, whether public or private, exhibition;

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(2) Luxury tax shall be levied and collected,-

(a) in respect of a hotel, for charges of accommodation for residence and other amenities and services provided in the hotel, excluding food and liquor,-

(i) at the rate of ten per cent per room for hotels, in respect of rooms where the gross charges of accommodation for residence and other amenities and services provided is above rupees two hundred upto five hundred per day;

(ii)at the rate of fifteen per cent for hotels, in respect of rooms where the gross charges of accommodation for residence and other amenities and services provided is above rupees five hundred per day;

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"(2A) Notwithstanding anything contained in sub