September 30, 1972 in the black market. As for Indians, the surcharge is in the nature of a long overdue tax on luxury consumption. The proliferating luxury hotels, built on the excuse of attracting foreign tourists, are systematically flooded by Indian businessmen, business executives and the like. Since very little can be done to curb this particular form of high living by the Indian U-sector, the least that the government can do is to make them