1. The applicants run a boarding house in which they keep boarders as well as serve meals to casual customers. The applicants have contested the finding of the authorities below that the price of each meal served to the boarders should be taken as more than Re. I, i.e., that they should be included in the taxable turnover. The charges for meals in the case of monthly boarders is Rs. 59-8-0 and in the case of fortnightly boarders Rs. 29-14-0. It was the contention of the applicants that if these amounts are to be divided respectively by 30 or 31 and 14, i.e., by the number of days in each month or fortnight, the cost for each meal would be less than Re. 1, and, therefore, not susceptible of taxation. The authorities below have, however, found that on Sundays and other public holidays boarders are given only one meal in the middle of the day, no night meals being given, and that thus there being less than 60 meals for monthly boarders and less than 30 meals for fortnightly boarders, the approximate cost of each meal would come to more than Re. I, and that, therefore, it was taxable. It was the contention of the applicants that on Sundays and holidays one meal consisted of a "heavy feast" costing double the price of a single ordinary meal, and that the calculation should be made on the basis that the single meals served on such days were equivalent to two meals.
Beyond showing that casual dinners were charged Rs. 1-2-0 per meal on all days except Sundays and holidays and Rs. 2-4-0 per meal on the latter, the applicants have made no attempt to show, by producing documents in their possession or otherwise, that the meals on Sundays and holidays were being charged for in the case of boarders at double the ordinary rates. The practice for the boarders was to buy coupons and pay for the meals by means of those coupons. The applicants, however, do not maintain any account of the coupon books showing either the number of such books printed or the number of such books sold to their customers. In these circumstances the only rational method of arriving at the average cost of meal would be to divide the total amount for a month or a fortnight by the number of meals supplied to each boarder during the month or fortnight. We think that the authorities below were justified in the method of calculation adopted by them, and that the applicants have no good grounds for objecting to the assessment. The application is, therefore, dismissed.