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Hotel-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.

Hotel-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.....

Hotel-receipts Tax Act, 1980 Section 21

Title: Hotel-receipts Tax Deductible in Computing Total Income Under Income-tax Act

State: Central

Year: 1980

Notwithstanding anything contained in the Income-tax Act, in computing the income chargeable to income-tax under the head "Profits and gains of business or profession" in the case of an assessee carrying on the business of a hotel to which this Act applies, the hotel-receipts tax payable by the assessee for any assessment year shall be deductible from the profits and gains of the business of the hotel assessable for that assessment year.

Hotel-receipts Tax Act, 1980 Preamble 1

Title: Hotel-receipts Tax Act, 1980

State: Central

Year: 1980

THE HOTEL-RECEIPTS TAX ACT, 1980 [Act, No. 54 of 1980] [9th December, 1980] PREAMBLE An Act to impose a special tax on gross receipts of certain hotels. BE it enacted by Parliament in the Thirty-first Year of the Republic of India as follows:

The Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 Complete Act

State: Maharashtra

Year: 1947

.....THE BOMBAY RENTS, HOTEL AND LODGING HOUSE RATES CONTROL ACT, 1947 THE BOMBAY RENTS, HOTEL AND LODGING HOUSE RATES CONTROL ACT, 1947 [REPEALED ACT] [Act, No. 57 of 1947] (For Statement of Objects and Reasons, See Bombay Government Gazette, 1947, Part V, page 364.) [13th January 1948] PREAMBLE An Act to amend and consolidate the law relating to the control of rents andrepairs of certain premises, of rates of hotels and lodging houses and of evictions. WHEREAS it is expedient to amend and consolidate the law relating to the control of rents and repairs of certain premises, of rates of hotels and lodging house and of evictions ; It is hereby enacted as follows:- Section 1 - Short title This Act may be called the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947. Section 2 - Extent (1) Parts I and IV of this Act shall extend to the1[Bombay area of the State of Maharashtra]. (2)2[Parts II and IIA shall extend to the areas specified in Schedule I and Part III shall extend to the areas specified in Schedule II] to this Act and shall continue to extend to any such area notwithstanding that the area ceases to be of the description therein specified. .....

Hotel Receipts Tax Act, 1980 Complete Act

State: Central

Year: 1980

.....by way of business, provided for a monetary consideration; (7) "hotel-receipts tax" or "tax" means the tax chargeable under the provisions of this Act; (8) "Income-tax Act" means the Income-tax Act, 1961; (9) "prescribed" means prescribed by rules made under this Act; (10) "room charges" means the charges for a unit of residential accommodation in a hotel and includes the charges for- (a) furniture, air-conditioner, refrigerator, radio, music, telephone, television, and (b) such other services as are normally included by a hotel in room rent, but does not include charges for food, drink and any services other than those referred to in sub-clauses (a), (b); (11) all other words and expressions used herein but not defined and defined in the Income-tax Act shall have meanings respectively assigned to them in that Act. SECTION 03: APPLICATION OF THE ACT (1) Subject to the provisions of sub-section (2) and sub- section (3), this Act shall apply in relation to every hotel wherein the room charges for residential accommodation provided to any person at any time during the previous year are seventy-five rupees or more per day per individual. Explanation- Where the room charges are.....

Great Eastern Hotel (Acquisition of Undertaking) Act, 1980 Complete Act

State: West Bengal

Year: 1980

.....to 33. Words, brackets and figures subs. for the words, brackets and figures "the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1969," by W.B. Act 11 of 1981. [the Banking Companies (Acquisition and Transfer of Undertakings) Act, 1970,] (b) one shall be chosen from among persons actively engaged in business as hoteliers, and (c) one shall be chosen from among persons connected with the tourism industry as travel agents or otherwise. 44. Sub-sec. (2A) ins. by W.B. Act 29 of 1981. (2A) The Hotel Authority shall have a Secretary who shall be appointed by the State Government from among the members of the Hotel Authority. (3) The Chairman shall exercise such powers and discharge such duties as may be prescribed. 55. Sub-sees. (4). (4A) and (4B) subs. for original sub-sec. (4) by W.B. Act 29 of 1981. Original sub-sec. (4) was as under: "(4) The Vice-Chairman shall exercise such powers and discharge such duties as may be delegated to him by the Chairman and shall, during the absence of the Chairman, exercise the powers and discharge the duties of the Chairman.". (4) The Secretary shall exercise such powers and discharge such duties as may be delegated to.....

The 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.....

The 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.....

The Chhattisgarh Hotel Tatha Vas Grihon Me Vilas Vastuon Par Kar Adhiniyam, 1988 Complete Act

State: Chattisgarh

Year: 1988

.....Earlier to 05.06.2001 it read as under '(j) Sales Tax Act means the Madhya Pradesh General Sales Tax Act. 1958 (No. 2 or 1959).] [(j) Commercial Tax Act means the Chhattisgarh Commercial Tax Act, 1994 (No. 5 of 1995);] (k) Turnover in relation to any period means the aggregate of the amount of receipts received or receivable by an hotelier in respect of the luxuries provided by him in a hotel. (2) All those expressions which are used but are not defined in this Act 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.....