Jharkhand Bare Acts 2011

The Jharkhand Taxation on Luxuries in Hotels Act, 2011

State: Jharkhand

Year: 2011

.....and commencement. - Section2 - Definitions. - In this Act unless there is anything repugnant to the subject or context. - Section3 - Levy of Tax. - Section4 - Compounding of Tax - Notwithstanding anything contained in Section 3 of this Act , Section5 - Collection of tax by the proprietor. - Every proprietor liable to pay tax under Section 3 Section6 - Registration. - Every proprietor, who is liable to pay tax under section 3 shall apply Section7 - Returns. - Section8 - Payment of Tax. - Section9 - Assessment of Tax - Section10 - Extension of period - The prescribed authority may for the reasons to be recorded in Section11 - Liability in case of default. - In the circumstance if any proprietor either fails to file Section12 - Escaped amount of rent detected before assessment Section13 - Amount of Rent escaping assessment Section14 - Recovery of tax Section15 - Special mode of recovery Section16 - Liability to pay tax in case of transfer of business Section17 - Liability of dissolved firm or association of persons liable to pay tax under section 3 Section18 - Maintenance of books of Accounts - Every proprietor liable to pay tax under section 3 Section19 - Inspection, search and seizure. - The assessing authority or any other authority Section20 - Exemption - Subject of such conditions and restrictions, the State Government may Section21 - Appeal - Section22 - Revision - Subject to such rules as may prescribed an order passed on appeal Section23 - Power to call for records. - The Commissioner may on his own motion, call for and Section24 - Review - Subject to such rules as may prescribed, any authority appointed order sub Section25 - Refund - Any amount paid by the proprietor in excess of amount finally determined Section26 - Offences and Penalties. - Section27 - Compounding of offences Section28 - Bar to certain proceedings. - No suit, prosecution or other legal proceeding Section29 - Power to make.....

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