Imposition of uniform levy of UF-10 and 20% property tax on 3-star and above hotels is constitutionally valid

Eros Resorts & Hotel Ltd Vs Municipal Corporation of Delhi (Delhi High Court) Delhi High Court held that imposition of uniform levy of UF-10 and property tax at the rate of 20% on 3-star and above hotels is, therefore, a valid exercise of legislative discretion and withstands scrutiny under Article 14 of the Constitution. Facts- The instant batch of writ petitions under Article 226 of the Constitution of India, 1950 have been filed challenging the recommendations made by the Municipal Valuation Committee under Section 116 of the Delhi Municipal Corporation Act, 1957, implemented by the Mun...