P L D 1960 (W (PLP)

S. M. Hafeez, for Respondent No. 1. Iqbal Ahmad for Respondent No. 2. Naziruddin for Respondent No. 3. Date of hearing: 11th January 1960. This is an exceptional case in that a person whose property has been assessed by the Cantonment Board is dissatisfied because the Board in their opinion fixed the assessment too low. The reason why this reference has been made is that the premises commonly called `Somerset House' were requisitioned in 1947 by the Central Government for its purposes. In 1951, the assessment was fixed at Rs. 12,000. In 1954, after notice of the same assess ment was given to Mrs. Bamboat, she made an objection to the Board and when that objection was dismissed she appealed to the Collector. Her ground was that Somerset House should have been assessed as an hotel ; and the Collector has referred to this High Court, under section 84 (2) of the Cantonments Act, the question whether the premises were used as an hotel or as an ordinary resi dential house. The point is, however, whether the premises are an hotel or not. The point arises because for the purposes of assess ment section 64 of the Cantonments Act provides that, in the case of an hotel, the method of assessment shall be that found in subsection (a) whereas if it is not an hotel the Board need not adopt that method. 2. The evidence of affidavits and of the visitors' book of this institution showed that it was mainly treated as a place where members of the Assembly and Government officers and delegates to Government conferences were provided with board and lodging. Mr. Hafiz, however, points out that in addition to these persons it was used as a place where guests of persons were put up and contends that these so‑called guests in many cases must have paid for their own lodging. These guests however were put up only at the request of members of the Constituent Assembly or of impor tant Government officers. It is clear that the main purpose and use of the institution was not to provide for such persons but to A provide for members of the Constituent Assembly, Government officials and delegates to Government conferences. 3. Mr. Hafiz argued that the definition of `hotel' and `lodging houses' in Karachi Hotel and Lodging House Act of 1950 would apply to this case ; but considering that the Cantonments Act was enacted in 1924 it appears to me obvious that the definition of `hotel' in a later Act is not conclusive. Moreover, it is a definition B not merely for a hotel but "hotel or lodging house" and there is a clear distinction between a hotel or lodging house in the ordinary law. Stroud's Judicial Dictionary quotes Lord Thankerton in Railway Assessment Authority v. Great Western Railway (1948 L J R 244) "a hotel connotes a building in which a hotel business is carried on, to which the public are entitled to resort for accommodation and refreshment . . . . . . A hotel so defined, is often contrasted with a lodging house, sometimes dubbed a guest‑house or a private hotel, in which control may be retained over the choice of lodgers to be admitted, and in which there is no obligation to the public generally". I think that this distinction namely whether the premises were usable by persons who are chosen by the owner and or by members of the public in general is important. Mr. Hafiz has argued that if rooms are let for monetary consideration hat by itself constitutes premises as a hotel. But such definition' would include even an institution like the hostel of a college or any of the houses maintained by Government where a small fee is charged to Government officials even on duty. 4. It is obvious that the main purpose was, as I have said above, to provide for Government officials and members of the Constituent Assembly and they were to be given concessional rates and the object of Government was not to make any profit. 5. The result, therefore, is that I answer the reference by stating that the premises should not be treated as an hotel. Mrs. Bomboat will pay the costs of the Executive Officer and of the Cantonment Board of this reference. K. M. A. Reference answered.