K. Sreedhar Rao; ACJ 1. Heard the petitioners and the respondents. 2. In these petitions there is challenge to the luxury tax is levied on the hospitals in view of the amended definition of the “luxury provided in a hospital” by virtue of the amendment to clause (7A) to section 2 of the Assam Tax on Luxuries (Hotels and Lodging Houses and Hospitals) Act, 1989. The amendment is effected from 29th August, 2009. The phrase “luxury provided in a hospital” is defined thus. “(7A) “luxury provide in a hospital” means the accommodation provided in a hospital to any person or his attendant for charges including the charges for air conditioning, television or radio, or any other service provided thereto in connection with the residence but does not include any charges for food, medicines, professional medical services and any medical test”. 3. The all-Assam Non-government Health Establishment Association, formed by the private hospitals and nursing homes, have filed the above petitions challenging the validity of the levy of luxury tax. 4. Dr Ashok Saraf, the learned senior counsel for the petitioners, relied on the decision of the Supreme Court in Godfrey Phillips India Ltd and another v. State of U.P. and others[ (2005) 2 SCC 515 ] and made a specific reference to the observations of the Supreme Court in paras 74, 77, 81 and 83, which reads as follows. “74. It has also been held that the word 'includes' may in certain contexts be a word of limitation (South Gujarat Roofing Tiles Manufacturers vs. State of Gujarat (1976) 4 SCC 601 ). In the context of Entry 62 of List II this would not mean that the word 'luxuries' would be restricted to entertainments, amusements, betting and gambling but would only emphasise the attribute which is common to the group. If luxuries is understood as meaning something which is purely for enjoyment and beyond the necessities of life, there can be no doubt that entertainments, amusements, betting and gambling would come within such understanding. Additionally, entertainments, amusements, betting and gambling are all activities. 'Luxuries' is also capable of meaning an activity and has primarily and traditionally been defined as such. It is only derivatively and recently used to connote an article of luxury. One can assume that the coupling of these taxes under one entry was not fortuitous but because of these common characteristics. 77. 'Luxuries' is also capable of meaning an activity and has primarily and traditionally been defined as such. It is only derivatively and recently used to connote an article of luxury. One can assume that the coupling of these taxes under one entry was not fortuitous but because of these common characteristics. 77. In the present context the general meaning of 'luxury' has been explained or clarified and must be understood in a sense analogous to that of the less general words such as entertainments, amusements, gambling and betting, which are clubbed with it. This principle of interpretation known as 'noscitur a sociis' has received approval in Rainbow Steels Ltd. vs. C.S.T.: (1981) 2 SCC 141 ,145 although doubted in its indiscriminate application in State of Bombay vs. Hospital Mazdoor Sabha, AIR 1960 SC 610 . In the latter case this Court was required to construe Section 2(j) of the Industrial Disputes Act which read: "Section 2(j) provides that 'industry' means any business, trade, undertaking, manufacture or calling of employers and includes any calling, service, employment, handicraft or industrial occupation or avocation of workmen". 81. We are aware that the maxim of noscitur a sociis may be a treacherous one unless the 'societas' to which the 'socii' belong, are known. The risk may be present when there is no other factor except contiguity to suggest the 'societas'. But where there is, as here, a term of wide denotation which is not free from ambiguity, the addition of the words such as 'including' is sufficiently indicative of the societas. As we have said the word 'includes' in the present context indicates a commonality or shared features or attributes of the including word with the included. 83. Hence on an application of general principles of interpretation, we would hold that the word 'luxuries' in Entry 62 of List II means the activity of enjoyment of or indulgence in that which is costly or which is generally recognized as being beyond the necessary requirements of an average member of society and not articles of luxury”. 5. It is strenuously contended that the air-conditioner and television facility is not a luxury, since the patient would be incapable of sensuous enjoyment of those facilities. In many cases having air-conditioner in the special rooms may be medically needed as a part of treatment. 5. It is strenuously contended that the air-conditioner and television facility is not a luxury, since the patient would be incapable of sensuous enjoyment of those facilities. In many cases having air-conditioner in the special rooms may be medically needed as a part of treatment. In view of the decision of the Supreme Court in Godfrey(supra) it is argued that the levy of luxury tax on the hospitals is bad in law since there would be no element of enjoyment on the part of the patient. 6. Sri U Rajbongshi, the Additional Advocate-General, relied on the decision of the Kerala High Court in Ayurveda Hospital Managements Associations and others v. State of Kerala and others[(2012) 56 VST 327(Ker)] to contend that it falls within the legislative competence of the State to levy luxury tax on the hospitals where the facilities like air-conditioner and television are provided to the patient or his attendant during their stay at the hospital for treatment. 7. Upon through consideration of the submissions made at the Bar and the decisions cited it is pertinent to note that in para 83 of its judgment in Godfrey (supra) the Supreme Court has laid down the test to determine whether the facility is a luxury or otherwise, “the requirements of the common man is a determinative factor to find out whether any facility is a luxury or otherwise. It is further observed that the facility so provided should be costly and generally recognised as beyond the necessary requirement of an average member of the society”. If this test is considered, any facility like the air-conditioner and television provided to the patient or his attendant in a private hospital should definitely be construed as a luxury and liable for luxury tax. Besides, the Assam legislature has brought about an amendment to the Assam Tax on Luxuries (Hotels and Lodging Houses and Hospitals) Act, 1989, specifically to define the “luxuries provided in a hospital” with a determinate connotation. The said definition includes the facilities like air-conditioner and television provided to the patient or his attendant is within the ambit of a luxury. 8. The dissection of the definition of “luxury provided in the hospital” consists of multiple components: a residence provided to a patient or his attendant in the hospital with the facility of air-conditioner and television or radio or any other services provided thereto in connection with the residence. 9. 8. The dissection of the definition of “luxury provided in the hospital” consists of multiple components: a residence provided to a patient or his attendant in the hospital with the facility of air-conditioner and television or radio or any other services provided thereto in connection with the residence. 9. The definition of “luxury provided in the hospital” is also to be read in conjunction with section 3(A), which reads as follows. “3A. Liability of proprietor of a hospital to pay tax:- (1) Subject to the provisions of the Act, there shall be levied and collected a tax on the turnover of receipts in respect of luxuries provided in a hospital. (2) The tax in sub-section (1) shall be levied at the following rates namely:- (a) where the charge of luxury provided in a hospital is less than one thousand rupees per day per room.Nil (b) where the charge for luxury provided in a hospital is rupees one thousand or more but does not exceed two thousand five hundred rupees per day per room.Five percentum of turnover of receipts. (c) where the charge for luxury provided in a hospital exceeds two thousand five hundred rupees per day per room.Eight percenum of turnover of receipts. (3) The tax levied under sub-section (1) shall be paid by the proprietor”. 10. The rate of tax is variable as per the luxury provided in a hospital. If only a room is provided without having the facility of air-conditioner and television, such a situation would not come within the definition of “luxury provided in the hospital”. 11. In that view of the matter we do not find any merit in the writ petitions. Accordingly the writ petitions are dismissed.