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 w