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The Jammu & Kashmir Hotel (Amenities and Services) Tariff Taxation Act, 1980 imposes a tax on amenities and services provided by hotels. East India Hotels Ltd. and others challenged its constitutional validity, arguing that the tax was effectively on the hotel keeper's gross receipts, i.e., income, …
The respondents filed writ petitions challenging the extension of the Wealth Tax Act, 1957 to the State of Jammu & Kashmir, arguing that the Act falls under Union List Entry 86, which does not apply to the State under Article 370, and that it should be placed under Entry 97, rendering the extension …
Bachan Lal Kalgotra, chairman of the Action Committee of West‑Pakistani refugees, migrated to Jammu & Kashmir in 1947 and has lived there for about forty years. Although an Indian citizen, he is not a "permanent resident" under Section 6 of the Jammu & Kashmir Constitution and therefore is barred …
