PEARL CONTINENTAL HOTEL versus GOVERNMENT OF N.-W.F.P.
Sections 12 and 18 (3) North West Frontier Province Finance Ordinance (II of 2000), Section 6 Northwest Frontier Province Finance Ordinance (XXIII of 2002), Sections 4 and 5 Northwest Frontier Province Finance (Amendment) Ordinance (VII of 2003) ), Section 4 North West Frontier Province Hotel Tax Rules, 2003, R 4 Hotel Tax Absence of Maximum Charges Warehousing Machines For Units Residing In A Hotel Small Rooms Rentals Impact Room Rentals per House Unit per Day Commentary Authorities seek to recover hotel tax under section 4 Nil West Frontier Province Finance Act, 2002, from Appellant / Hotel to Appellant / Hotel It was taken from the fact that the charging section did not allow for the rent of a room rent on a yearly basis for the highest compensation received for the residential unit for one day. The hotel further claims that the charging section limits the taxation to 50% of available housing units, not the maximum number of dwelling units built in good faith and strictly in accordance with law and re-practice. If it was useless, the courts refused to interfere with the supply or absence of machinery or the rule. According to the law, every day, renting a room for a residential unit is only hidden in hotel literature. The standard and announced room rentals for residents and clients to be contracted over the counter , Cannot be considered for any other meaning of hotel tax purposes, discounts or negotiation room rentals to a customer, using commercial or personal discretion, behind a hotel counter, management or owner. , 1/2, 1/4, 1/8, 1/10 th, or sub
