Thanks to Shri Jagdish Shetty for this image and the note:
Please see attached a Restaurant Bill of Mumbai.
The Hotelier ( only a Shetty can do this) has printed the following on the bottom of the bill "As per UPA Govt. eating Money ( 2 G, Coal, CWG Scam) is a Necessity & eating Food in AC Restaurant is a Luxury"
Note (* UPA has introduced Luxury Tax for food served in Airconditioned Restaurants)