- (1.) Leave granted. Heard counsel for both the parties.
(2.) This appeal arises from the order of the division bench of the " Allahabad High court dismissing the writ petition, filed by the appellant herein, with certain directions. The matter arises under the Uttar Pradesh Taxation and Land Revenue Laws Act, 1975.
(3.) The appellant is the proprietor of a hotel. Hotel Darpan, at Mussoorie. Section 4. of the U. P. Act imposes a luxury tax at the prescribed rate on everyperson who occupies rented room or suite or rooms provided with luxuries in a hotel. The appellant Hotel is, without a doubt, subject to the levy of the said tax. Section 5 of the Act sets out the manner in which the tax has to be paid by the proprietor of the hotel. In case of failure to pay within the prescribed period, interest at the prescribed rate is charged. Section 6 provides for assessment of tax. The authority competent to make the assessment and the procedure to be followed in that behalf is to be prescribed by the rules. The next provision to be noticed is Section 10 which provides for levy of penalties. It would be appropriate to set out the section in full: "10.Penalty.- (1 Without prejudice to the provisions of sub- section (2 of Section 5 if any person fails to pay any sum payable under Section 5 or Section 7 within the prescribed period he shall, on conviction be liable to pay a fine not exceeding rupees five thousand and when the offence is a continuing one, with a further fine not exceeding rupees one hundred per day during which the offence continues. (2 Whoever fails to supply any information which he is required to supply under any rules made under this Ch. or knowingly supplies false information shall be punishable with fine which may extend to five thousand rupees. ";