.....and are defined in the [Substituted by Amendment Act 2001 w.e.f. 24-12-2001] [Commercial Tax Act] shall have the meaning assigned to them in that Act. Section 3 - Incidence of taxation (1) There shall be levied a tax on the turnover and such tax shall be payable by a hotelier in accordance with the provisions of this Act. (2) If a person other than the owner (including part-owner) is for the time being in-charge of the hotel then such person and the owner (including part-owner) shall jointly and severally by liable to pay the tax. Section 4 - Charges and rate of tax [Sec. 4 substituted by Amendment Act. 1990. w.e.f. 15.9.90.] [(1) [Sub-section (1) renumbered as clause (i) of sub-section (1) first by Luxury Tax (Amendment) Ordinance, 2001 w.e.f. 05.06.2001 and then by Luxury Tax (Amendment) Act. 2001 w.e.f. 04.09.2001.] (i) the tax payable by an hotelier under this Act shall be charged at the following rates, namely: Where the charge for luxury provided in a hotel per day,- [Substituted by Luxury Tax (Amendment) Act. 2002 w.e.f. 23.04.2002. Before this amendment during the period 05.06.2001 to 22.04.2002 this clause read as under: (a) is one hundred and.....
List Judgments citing this section.....to omission it read as under: '(bb) "Incidental goods" means goods other than raw material and packing material for use by a dealer in the manufacture or processing of goods or in mining or in the generation or distribution of electricity or any other form of power.'] (bb) incidental goods [omitted w.e.f. 1.4.95] (c) law relating to local authority means [Substituted for 'the Cantonment Board Act' by Entry Tax (Amendment) Act. 1976 w.e.f. 1.9.76.] [the Cantonment Act], 1924 (No. 2 of 1924), the Bhopal State Town Area Committee Act. 1954 (No. 25 of 1954), the Chhattisgarh Municipal Corporation Act, 1956 (No. 23 of 1956), the Chhattisgarh Municipalities Act, 1961 (No. 37 of 1961), the Chhattisgarh Panchayats Act, 1962 (No. 7 of 1962) or the Chhattisgarh Nagar Tatha Gram Nivesh Adhiniyam. 1973 (No. 23 of 1973) as the case may be; (d) Local area means the area comprised within the limits of a local authority; (e) Local authority means an authority constituted under a law relating to local authority but shall not include a Janapada Panchayat, a Zila Panchayat, a Mandal Panchayat or such other local authority as the State Government may, by notification, specify; (f).....
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