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PEARL CONTINENTAL HOTEL versus GOVERNMENT OF N.-W.F.P.


Sections 12 and 18 (3) North West Frontier Province Finance (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). 4 North West Frontier Province Hotel Tax Rules, 2003, R 4 Hotel tax Absence of supply of maximum compensation warehousing machinery for a dwelling unit in a hotel Rebate room rental impact \ Room rent per dwelling unit per day \ Demand for collection of Hotel Taxes by Attention Authorities Section 4 of the Nail West Frontier Province Finance Act, 2002, Appellant / Hotel by Appellant / Hotel A charging section that does not allow the taxes on room rent per year on the basis of the compensation to be received for a residential unit. Day Appellant / Hotel further claimed that the charging section limited the taxation to 50% of available accommodation, not to the maximum number of dwelling units with good faith and was strictly made in accordance with law and re-practice. Interestingly, the courts refused to interfere with the supply or failure of the machinery or operation of the statute. According to the statute, room rent for lod per dwelling unit is not, therefore, only published in hotel literature and room rent. Can be printed and provided to counters for contracting lodgers and users, for hotel tax purposes. No other means can be used to countersize, rent or rent a living room 3/4, 1/2, to the customer, using a hotel, commercial or personal discretion behind the counter, management or its owner. , 1 / 4th, 1 / 8th, 1 / 10th, or the standard declared waist

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