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Home Bare Acts Phrase: double jeopardy Year: 1990 Page 1 of about 6 results (0.009 seconds)Sign-up to get more results
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Start Free TrialThe Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990 Complete Act
State: Rajasthan
Year: 1990
.....separately by the hotelier; (p) "registered hotelier" means a hotelier registered under this Act; (q) "rules" means the rules made under this Act; (r) "Sales Tax Act" means the Rajasthan Sales Tax Act, [1994]; (s) "State" means the State of Rajasthan; (t) "Tax" means the tax payable under this Act; (u) "turnover" means the aggregate of the amounts of the monetary consideration received or receivable by a hotelier or by his agent in respect of the luxuries provided in a hotel during a given period; (v) "year" means the financial year which shall also be known as the assessment year. (2) All words and expression which are used but are not defined in this Act and are defined in the Sales Tax Act shall have the meanings assigned to them in that Act. 3. Incidence of taxation.- (1) There shall be levied a tax on the turnover of a hotelier and such tax shall be payable by him in accordance with the provisions of this Act. (Substituted by Raj. Act No. 9of 1997, w.e.f. 30.3.1997.) [(2) If a person other than the owner (including part-owner) is for the time being incharge of a hotel, then such person (excluding the manager or incharge of the hotel who is merely.....
List Judgments citing this sectionAsansol Municipal Corporation Act, 1990 Complete Act
State: West Bengal
Year: 1990
.....performance amusement, game or sport to which persons are ordinarily admitted on payment; (20) "factory" means a factory as defined in the Factories Act, 1948; (21) "filth" includes offensive matter and sewage; (22) "goods" includes animals; (23) "habitable room" means a room constructed or adapted for human habitation; 55. Clause (23A) ins. by W.B. Act 17 of 1995. 5a. Clauses (8A), (13A). (14A), (25A). (56A) and (69A) ins. by W.B. Act 31 of 1997. (23A) "holding" means land held under one title or agreement and surrounded by one set of boundaries: Provided that where two or more adjoining holding form part and parcel of the site or premises of a dwelling house, manufactory, warehouse or place of trade or business, such holdings shall be deemed to be one holding for the purposes of this Act. Explanation. Holdings separated by a street or other means of communication shall be deemed to be adjoining holdings within the meaning of this clause; (24) "house drain" means any drain of one or more premises used for the drainage of such premises; (25) "house-gully" or "service passage" means a passage or strip of land constructed, set apart or utilised for the purpose of serving.....
List Judgments citing this sectionRajasthan Video Films (Regulation of Exhibition) Act, 1990 Complete Act
State: Rajasthan
Year: 1990
..... (d) "Divisional Commissioner" means a Commissioner or Additional Commissioner appointed under Section 17 of the Rajasthan Land Revenue Act, 1956 (Act No. 15 of 1956); (Substituted by Raj. Act No. 15 of 1992, (w.e.f. 1-6-1992)) [(e) "exhibition of video film" means exhibition of film on television screen through video cassette recorder and video cassette player;] (f) "Licensing Authority" for video cinemas means the District Magistrate of the area concerned and for video parlors, the Commercial Taxes Officer of the area concerned; (g) "Place" means any space including a building, hotel, restaurant, temporary structure of any description or conveyance or transport whether by land, water or air; (Substituted by Raj. Act No. 15 of 1992, (w.e.f. 1-6-1992)) [(h) "video cinema" means the entire place licensed for exhibiting by means of video on a screen of one hundred or more centimetres and admitting fifty or more but not more than one hundred and fifty persons in a permanent building and includes appurtenances, plants and apparatus located therein; (i) "video film" includes a work produced by a process analogous to that of cinematography; (j) "video parlour".....
List Judgments citing this sectionThe Tripura Purchase Tax Act, 1990 Complete Act
State: Tripura
Year: 1990
.....firm or association - Where the business' carried on by a firm or an association of persons, other than a Company as defined in the Indian Companies Act, 1956 (Act 1 of 1956). and in respect of which tax is payable under this Act, is discontinued or the association of persons is dissolved, the tax shall be levied upon and recovered from, jointly and severally, every person who, at the time of such discontinuance or dissolution, was a partner of such firm or member of such association and all the provisions of this Act shall apply accordingly. 19. Notice of demand - When any tax or penalty or other dues is or are payable in consequence of any order passed under in pursuance of this Act the Commissioner shall serve upon the person liable to pay such tax or penalty or other dues a notice of demand in the prescribed form specifying the sum so payable. 20. Tax when payable - (1)Tax payable under this Act shall be paid in the manner hereinafter provided. (2) Before any registered dealer furnishes the return required under subsection ( 1) of section 7, he shall, in the prescribed manner, pay into a Government Treasury the full amount of tax due from him under this Act on the basis of.....
List Judgments citing this sectionThe Tripura Tax on Luxuries in Hotels and Lodging Houses Act, 1990 Complete Act
State: Tripura
Year: 1990
THE TRIPURA TAX ON LUXURIES IN HOTELS AND LODGING HOUSES ACT, 1990 THE TRIPURA TAX ON LUXURIES IN HOTELS AND LODGING HOUSES ACT, 1990 An Act To provide for the levy and collection of Tax on Luxuries provided in Hotels and lodging Houses. Be it enacted by the Legislative Assembly of the State of Tripura in the Fortyfirst year of the Republic of India as follows:- 1. Short title, extent and commencement - (1) This Act may be called the Tripura Tax on Luxuries in Hotels and Lodging Houses Act, 1990. (2) It extends to the whole of the state of Tripura. (3) It shall come into force on such date as the State Government may, by notification in the Tripura Gazette, appoint. 2. Definitions - In this Act, unless the context otherwise requires,- (a) "appellate authority" means an appellate authority appointed under section 4 ; (b) "assessing authority" means an assessing authority appointed section 4 ; (c) "Commissioner" means the Commissioner appointed under section 4 : (d) "concessional rate" in relation to luxury provided in a hotel means a rate lower than the normal rate fixed for such luxury by the hotel or lower than that fixed by the Government or.....
List Judgments citing this sectionChandernagore Municipal Corporation Act, 1990 Complete Act
State: West Bengal
Year: 1990
.....performance amusement, game or sport to which persons are ordinarily admitted on payment; (22) "factory" means a factory as defined in the Factories Act, 1948; (23) "filth" includes offensive matter and sewage; (24) "habitable room" means a room constructed or adapted for human habitation; 66. Clause (25A) ins. by W.B. Act 17 of 1995. (25A) "holding" means land held under one title or agreement and surrounded by one set of boundaries: Provided that where two or more adjoining holdings form part and parcel of the site or premises of a dwelling house, manufactory, warehouse or place of trade or business, such holdings shall be deemed to be one holding for the purposes of this Act. Explanation. Holdings separated by a street or other means of communication shall be deemed to be adjoining holdings within the meaning of this clause; (26) "house drain" means any drain of one or more premises used for the drainage of such premises; (27) "house-gully" or "service passage" means a passage or strip of land constructed, set apart or utilised for the purpose of serving as or carrying a drain or affording access to a latrine, urinal, cesspool or other receptacle of filth or.....
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