Preamble1 - HOTEL-RECEIPTS TAX ACT, 1980
Section1 - Short title and extent
Section2 - Definitions
Section3 - Application of the Act
Section4 - Tax Authorities
Section5 - Charge of tax
Section6 - Scope of chargeable receipts
Section7 - Computation of chargeable receipts
Section8 - Return of chargeable receipts
Section9 - Self-assessment
Section10 - Assessment
Section11 - Best judgment assessment
Section12 - Reopening of assessment at the instance of the assessee
Section13 - Receipts escaping assessment
Section14 - Advance payment of hotel-receipts tax
Section15 - Penalty for failure to furnish returns, comply with notices, concealment of receipts, etc.
Section16 - Penalty for false estimate of, or failure to pay, hotel-receipts tax payable in advance
Section17 - Opportunity of being heard
Section18 - Appeals to the Commissioner (Appeals)
Section19 - Appeals to Appellate Tribunal
Section20 - Rectification of mistakes
Section21 - Hotel-receipts tax deductible in computing total income under Income-tax Act
Section22 - Revision of order prejudicial to revenue
Section23 - Revision of orders by Commissioner
Section24 - Application of provisions of Income-tax Act
Section25 - Income-tax papers to be available for the purposes of this Act
Section26 - Wilful attempt to evade tax, etc.
Section27 - Failure to furnish returns of chargeable receipts
Section28 - Failure to produce accounts and documents
Section29 - False statement in verification, etc.
Section30 - Abetment of false return, etc.
Section31 - Punishment for second and subsequent offence
Section32 - Certain offences to be non-cognizable
Section33 - Institution of proceedings and composition of offences
Section34 - Power to make rules
Section35 - Power to exempt
Section36 - Power to remove difficulties
Section37 - Consequential amendments