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Start Free TrialHotel-receipts Tax Act, 1980 Section 7
Title: Computation of Chargeable Receipts
State: Central
Year: 1980
.....removal of doubts, it is hereby declared that in computing the chargeable receipts of a previous year, no deduction, other than the deductions specified in this sub-section, shall be allowed from the total amount of charges received by, or accruing or arising to, the assessee. (2) In computing the chargeable receipts of a previous year, the amount of charges which is received by or which accrues or arises to the assessee before the expiry of one month from the end of the month in which this Act comes into force1[or after the 27th day of February, 1982] shall not be taken into account. ________________________ 1. Inserted by Finance Act, 1982 (14 of 1982), Section. 42 (1-4-1982).
View Complete Act List Judgments citing this sectionHotel-receipts Tax Act, 1980 Complete Act
Title: Hotel-receipts Tax Act, 1980
State: Central
Year: 1980
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 .....
List Judgments citing this sectionPUBLIC ACCOUNTANTS' DEFAULT ACT, 1850 Section 3
Title: Public accountant" defined
State: Central
Year: 1850
1[3. Public accountant" defined For the purposes of sections 1 and 2 of this Act, the expression "public accountant" means any person who as Official Assignee or Trustee, or as sarbarahkar, is entrusted with the receipt, custody or control of any moneys or securities for money, or the management of any lands belonging to any other person or persons, and for the purposes of Sections 4 and 5 of this Act the expression shall also include any person who, by reason of any office held by him in the service of2[the Central Government or the Government or the Government of a3[* *] State], is entrusted with the receipt, custody or control of any moneys or securities for money, or the management of any lands belonging4[to such Government]] _________________________ 1. Substituted for the original section 3, by A.O., 1937 (1-4-1937). 2. Substituted for the words "the Crown in India" by A.L.O., 1950 (26-1-1950). 3. The words "Part A" were omitted by 2 A.L.O., 1956 (1-11-1956). 4. Substituted the words "to the Crown", by 2 A.L.O. 1956O., 1956 (1-11-1956).
View Complete Act List Judgments citing this sectionHotel-receipts Tax Act, 1980 Section 14
Title: Advance Payment of Hotel-receipts Tax
State: Central
Year: 1980
.....part of the previous year and the hotel-receipts tax payable in advance on such chargeable receipts and shall pay such amount of hotel-receipts tax as accords with his estimate on or before the relevant date specified in sub-section (2): Provided that in respect of the hotel-receipts tax payable in advance during the financial year commencing on the 1st day of April, 1980, the assessee shall send to the Income-tax Officer an estimate of the chargeable receipts attributable to the period which would be previous year for the assessment year commencing on the 1st day of April, 1981 and the hotel-receipts tax payable in advance on such chargeable receipts and shall pay such amount of hotel-receipts tax as accords with his estimate on or before the 15th day of March, 1981. (4) Every estimate under this section shall be sent in the prescribed form and verified in the prescribed manner. (5) If any assessee does not pay on or before the specified date any instalment of hotel-receipts tax payable in advance, he shall be deemed to be an assessee in default in respect of such instalment.
View Complete Act List Judgments citing this sectionHotel-receipts Tax Act, 1980 Section 28
Title: Failure to Produce Accounts and Documents
State: Central
Year: 1980
It a person wilfully fails to produce, or cause to be produced, on or before the date specified in any notice served on him under sub-section (1) of section 10, such accounts and documents as are referred to in the notice, he shall be punishable with rigorous imprisonment for a term which may extend to one year, or with fine equal to a sum calculated at a rate which shall not be less than four rupees or more than ten rupees for every day during which the default continues, or with both.
View Complete Act List Judgments citing this sectionHotel-receipts Tax Act, 1980 Section 15
Title: Penalty for Failure to Furnish Returns, Comply with Notices, Concealment of Receipts, Etc.
State: Central
Year: 1980
.....the return of chargeable receipts which he was required to furnish under sub-section (1) of section 8 or by notice given under sub-section (2) of section 8 or section 13 or has, without reasonable cause, failed to furnish it within the time allowed and manner required by sub-section (1) of section 8 or by such notice, as the case may be, or (b) has, without reasonable cause, failed to comply with the notice under sub-section (1) of section 10, or (c) has concealed the particulars of his chargeable receipts or furnished inaccurate particulars of such receipts, he may direct that such person shall pay by way of penalty, (i) in the case referred to in clause (a), in addition to the hotel-receipts tax payable by him, a sum equal to two per cent. of the assessed tax for every month during which the default continued, but not exceeding in the aggregate fifty per cent. of the assessed tax. Explanation. In this clause, "assessed tax" means hotel-receipts tax chargeable under the provisions of this Act, as reduced by the sum, if any, paid in advance under section 14; (ii) in the cases referred to in clause (b), in addition to the hotel-receipts tax payable by him, a sum.....
View Complete Act List Judgments citing this sectionHotel-receipts Tax Act, 1980 Section 8
Title: Return of Chargeable Receipts
State: Central
Year: 1980
.....him to furnish within thirty days from the date of service of the notice a return of his chargeable receipts or the chargeable receipts of such other person of the previous year in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed : Provided that on an application made in this behalf, the Income-tax Officer may, in his discretion, extend the date for furnishing the return. (3) Any assessee who has not furnished a return within the time allowed under sub-section (1) or sub-section (2), or having furnished a return under sub-section (1) or sub-section (2), discovers any omission or wrong statement therein, may furnish a return or a revised return, as the case may be, at any time before the assessment is made.
View Complete Act List Judgments citing this sectionHotel-receipts Tax Act, 1980 Section 16
Title: Penalty for False Estimate Of, or Failure to Pay, Hotel-receipts Tax Payable in Advance
State: Central
Year: 1980
If, in the course of any proceedings in connection with the assessment under section 10 or section 11, the Income-tax Officer is satisfied that any assessee (a) has furnished under section 14, an estimate of the hotel-receipts tax payable in advance by him which he knew or had reason to believe to be untrue, or (b) has, without reasonable cause, failed to furnish an estimate of the hotel-receipts tax payable in advance by him in accordance with the provisions of section 14, he may direct that the assessee shall, in addition to the hotel-receipts tax payable by him, pay by way of penalty a sum (i) which, in the case referred to in clause (a), shall not be less than ten per cent. but shall not exceed one and a half times the amount by which the hotel-receipts tax paid in advance during the financial year immediately preceding the assessment year, falls short of eighty-five per cent, of the hotel-receipts tax chargeable under the provisions of this Act; (ii) which, in the case referred to in clause (b), shall not be less than ten per cent. but shall not exceed one and a half times of eighty-five per cent. of the hotel-receipts tax chargeable under the provisions of this.....
View Complete Act List Judgments citing this sectionHotel-receipts Tax Act, 1980 Section 6
Title: Scope of Chargeable Receipts
State: Central
Year: 1980
.....of carrying on the business of a hotel to which this Act applies and shall also include every amount collected by the assessee by way of tax under this Act, sales tax, entertainment tax and tax on luxuries. (2) For the removal of doubts, it is hereby declared that where any such charges have been included, in the chargeable receipt of any previous year as charges accruing or arising to the assessee during that previous year such charges shall not be included in the chargeable receipts of any subsequent previous year in which they are received by the assessee. ________________________ 1. Inserted and deemed always to have been so by Finance Act (14 of 1982), Section. 41.
View Complete Act List Judgments citing this sectionHotel-receipts Tax Act, 1980 Section 13
Title: Receipts Escaping Assessment
State: Central
Year: 1980
.....omission or failure on the part of the assessee to make a return under section 8 for any assessment year or to disclose fully and truly all material facts necessary for his assessment for any assessment year, chargeable receipts for that year have escaped assessment or have been under-assessed or have been made the subject of excessive relief under this Act, or (b) notwithstanding that there has been no omission or failure as mentioned in clause (a) on the part of the assessee, the Income-tax Officer has, in consequence of information in his possession, reason to believe that chargeable receipts assessable for any assessment year have escaped assessment or have been under-assessed or have been the subject of excessive relief under this Act, he may, in cases falling under clause (a) at any time, and in cases falling under clause (b), at any time within four years of the end of that assessment year, serve on the assessee a notice containing all or any of the requirements which may be included in a notice under section 8 and may proceed to assess or reassess the amount chargeable to hotel-receipts tax, and the provisions of this Act shall, so far as may be, apply, as if the.....
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