Haryana Tax on Luxuries Act, 2007 (23 of 2007) S. 2(j) - Word "luxury"
- Means services ministering to enjoyment, comfort or pleasure extraordinary to necessities of life - Provides for computation of value of facilities or amenities to be included as items of
luxury in respect of "luxury provided in a banquet hall" - Facilities or amenities enumerated therein provided by the proprietor of the banquet hall or by any other person in any capacity on
his behalf when such facilities or amenities are provided within the precincts of the banquet hall shall be taken into consideration - It can by no stretch of imagination on taking
hypothetical illustration be declared to be ultra vires without showing lack of legislative competence of the State to enact such a provision or there being violation of any constitutional
mandate. (183) P.L.R.
Haryana Tax on Luxuries Act, 2007 (23 of 2007) S.
2(k),Explanation - And also other provisions - Cannot held to be beyond the legislative competence of
the Haryana State Legislature or that they had exceeded its law making power or contravened any of the provisions of the Constitution of India on the basis of which it could be declared to be
unconstitutional - The validity of the same is upheld - Constitution of India, Article 14.(183) P.L.R.