- (1.) The appellant no.1 is a Private Limited Company which carries on business of a Hotel and Restaurant in the city of Calcutta. The appellant no.2 is a shareholder of this Private Limited Company.
(2.) In an application under I 226 of the Constitution the appellants challenged the constitutional validity of certain provisions of West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, hereinafter referred to as the "Act".
(3.) Mr. Justice Masud by a judgment delivered on March 6, 1974 has upheld the validity of the relevant provisions of the Act and has discharged the Rule that the appellants had obtained. The present appeal is directed against the judgment of Mr. Justice Masud.;