D.K.SEN, J. - (1.) The East India Hotels Limited, the appellant No. 1, an existing company within meaning of the Companies Act, 1956, carries on business, inter alia, of running hotels and restaurants in India. In its said business, the appellant 1 owns and runs a hotel known as "Oberoi Grand" situated at No. 15, Jawaharlal Nehru Road, Calcutta. The said hotel is classified as a Five Star hotel in the Government classification list and caters, inter alia, to foreign tourists.
(2.) The appellant 1 provides lodging and meals in the said hotel and serves alcoholic beverages. In order to maintain its standard as required in its classification, the hotel has three restaurants within its premises known respectively as the Moghul Room, the Polynesia and the Princes.
(3.) It is not in dispute that in the said restaurants the appellant 1 provides music and items of amusement like floor shows and cabarets especially on particular occasions like Christmas eve and new year's eve. It is also not in dispute that the said restaurants are open to persons other than the residents of the hotel.;