Bare Act Search Results

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 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.....

Karnataka Sales Tax Act, 1957 Chapter V

Title: Returns, Assessment, Payment, Recovery, Composition and Collection of Tax

State: Karnataka

Year: 1957

.....and recovery, appeal and revision shall mutatis mutandis apply to such deemed assessment.]] ________________________________ 1. Substituted by Act 8 of 1990 w.e.f. 1.4.1990. 2. Inserted by Act 5 of 1972 w.e.f. 14.8.1972. 3. Inserted by Act 8 of 1984 w.e.f. 1.4.1984. 4. Sub-sections (4), (5), (6) and (7) substituted by Act 27 of 1985 w.e.f. 1.8.1985. 5. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 6. Substituted by Act 4 of 1999 w.e.f. 1.4.1997. 7. Provisos inserted by Act 8 of 1989 w.e.f. 1.8.1985. 8. Proviso substituted by Act 7 of 1997 w.e.f. 1.4.1997. 9. Substituted by Act 5 of 1996 w.e.f. 1.4.1996. 10. Inserted by Act 5 of 2000 w.e.f. 1.4.1997. 11. Omitted by Act 8 of 1989 w.e.f. 1.8.1985. 12. Substituted by Act 8 of 1989 w.e.f. 1.8.1985. Section 12 - Returns and assessment 1 [(1) Notwithstanding anything contained in section 12-B, every registered dealer and every dealer who is liable to get himself registered under sub-section (1) or (2) of section 10, shall submit such return or returns relating to his turnover, in such manner and within such period as may be prescribed.] 2 [(1A) Before any dealer submits any return under sub-section (1), he.....

Karnataka Sales Tax Act, 1957 Section 17

Title: Composition of Tax [X X X]

State: Karnataka

Year: 1957

.....may be, filed by such sub-contractor.] 11 [(7) Nothing contained in sub-section (6) shall apply to a dealer registered under the Central Sales tax Act, 1956 (Central Act 74 of 1956) and has furnished a declaration in Form "C" under the said Act in respect of goods purchased by him for the purposes of using such goods in the execution of works contract.] 21 [(8) Subject to such conditions and in such circumstances as may be prescribed, the assessing authority of the area may, if a dealer carrying on the business in silk fabrics so elects, accept in lieu of the amount of tax payable by him, during any year, under this Act, by way of composition, an amount at the rate of half percent of his total turnover in respect of silk fabrics;] 22 [Explanation I.-- x x x [Explanation I.-- x x x Explanation II.-- x x x] 12 [(9) (i) Notwithstanding anything contained in sub-sections (1) to (3), but subject to such conditions and in such circumstances as may be prescribed, the assessing authority of the area may, if a dealer being mechanized crushing unit producing granite metals so elects, accept in lieu of the amount of tax payable by him under any other provisions of this Act, during.....

The Delhi Tax on Luxuries (Amendment) Act, 2012 Complete Act

State: Delhi

Year: 2012

.....not be considered to be part of the receipt or the turnover of receipts of the proprietor." Section 4 - Amendment of section 8 In the principal Act, in section 8, sub-section (1) shall be renumbered as sub-section (7), the following sub-section shall be inserted as sub-section (1), namely:- "(1) Every proprietor whose turnover of receipts for providing any luxury and charges incidental thereto, calculated from the commencement of any year first exceeds, within such year the threshold value as specified below, against the respective luxury, shall, from the very next day, be required to get himself registered under this Act: S.No. Luxury Threshold Value (in rupees) 1. Banquet Hall facilities five loc 2. Gymnasium/Health Club five lac 3. Hotel accommodation with tariff Rs. 750/- per day per room or more nil 4. Spa five lacs Provided that a proprietor, who is engaged in business of providing any luxury, other than that of accommodation in a hotel having tariff of rupees one thousand or more per room per day, and whose turnover in the previous year or in the year of commencement of the Delhi Tax on.....

Finance Act 1994 Chapter 3

Title: Direct Taxes

State: Central

Year: 1994

.....: For the purposes of this clause, the expression "security" shall have the meaning assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956);'. Section 4 - Insertion of New Section 5A After section 5 of the Income-tax Act, the following section shall be inserted and shall be deemed to have been inserted with effect from the 1st day of April, 1963, namely :- '5A. Apportionment of income between spouses governed by Portuguese Civil Code. - (1) Where the husband and wife are governed by the system of community of property (known under the Portuguese Civil Code of 1860 as "COMMUNIAO DOS BENS") in force in the State of Goa and in the Union territories of Dadra and Nagar Haveli and Daman and Diu, the income of the husband and of the wife under any head of income shall not be assessed as that of such community of property (whether treated as an association of persons or a body of individuals), but such income of the husband and of the wife under each head of income (other than under the head "Salaries") shall be apportioned equally between the husband and the wife and the income so apportioned shall be included separately in the.....

Finance Act 1994 Section 25

Title: Amendment of Section 80hhd

State: Central

Year: 1994

In section 80HHD Income-tax Act, with effect from the 1st day of April, 1995, - (a) in sub-section (2), in the Explanation, for the words "from a tour operator or, as the case may be, a travel agent", the words "from another hotelier, tour operator or travel agent, as the case may be," shall be substituted; (b) in sub-section (3), after the word, brackets and figure "sub-section (2)", the brackets, words, figure and letter "[as reduced by any payment, referred to in sub-section (2A), made by the assessee]" shall be inserted; (c) in sub-section (6), - (i) the words "aggregate of the" shall be omitted; (ii) after the words "foreign tourists", the words, brackets, figure and letter, "payments made by him to any assessee referred to in sub-section (2A)" shall be inserted.

Income Tax Act, 1961 Chapter VIA

Title: Deductions to Be Made in Computing Total Income

State: Central

Year: 1961

.....any premium or other payment made on an insurance policy other than a contract for a deferred annuity as is not in excess of twenty per cent of the actual capital sum assured. Explanation : In calculating any such actual capital sum assured, no account shall be taken (i) of the value of any premiums agreed to be returned, or (ii) of any benefit by way of bonus or otherwise over and above the sum actually assured, which is to be or may be received under the policy by any person. (4) The persons referred to in sub-section (2) shall be the following, namely: (a) for the purposes of clauses (i), (v), (x) and (xi) of that sub-section, (i) in the case of an individual, the individual, the wife or husband and any child of such individual, and (ii) in the case of a Hindu undivided family, any member thereof; (b) for the purposes of clause (ii) of that sub-section, in the case of an individual, the individual, the wife or husband and any child of such individual; (c) for the purpose of clause (xvii) of that sub-section, in the case of an individual, any two children of such individual. (5) Where, in any previous year, an assessee (i) terminates his contract of insurance.....

Income Tax Act, 1961 Section 80HHD

Title: Deduction in Respect of Earnings in Convertible Foreign Exchange

State: Central

Year: 1961

.....assessee furnishes in the prescribed form12, along with the return of income, the report of an accountant, as defined in the Explanation below sub-section (2) of section 288, certifying that the deduction has been correctly claimed on the basis of the amount of convertible foreign exchange received by the assessee for services provided by him to foreign tourists, payments made by him to any assessee referred to in sub-section (2A) and the payments received by him in Indian currency as referred to in the 13[Explanation 1 to sub-section (2)]. 14[(7) Where a deduction under sub-section (1) is claimed and allowed in respect of profits derived from the business of a hotel, such part of profits shall not qualify to that extent for deduction for any assessment year under any other provisions of this Chapter under the heading C. Deductions in respect of certain incomes, and shall in no case exceed the profits and gains of such hotel.] Explanation : For the purposes of this section, (a) travel agent means a travel agent or other person (not being an airline or a shipping company) who holds a valid licence granted by the Reserve Bank of India under section 32* of the Foreign.....

Karnataka Tax on Luxuries Act, 1979 Section 3

Title: Levy and Collection of Tax on Luxury Provided in a Hotel

State: Karnataka

Year: 1979

..... 1. Substituted by Act 7 of 1997 w.e.f. 1.4.1997. 2. Sub-section 1 and 2nd provision Substituted by Act 11 of 1993 w.e.f. 1.4.1993. 3. Substituted by Act 6 of 1995 w.e.f. 1.4.1995. 4. Substituted by Act 26 of 2004 w.e.f. 1.8.2004. 5. Inserted by Act 5 of 2001 w.e.f. 30.11.1998 and Omitted by the same Actw.e.f. 31.3.2000. 6. Inserted by Act 4 of 1999 w.e.f. 1.4.1999. 7. Inserted by Act 12 of 1987 w.e.f. 1.4.1987. 8. Renumbered by Act 4 of 1999 w.e.f. 1.4.1999.9. Omitted by Act 21 of 1985w.e.f. 1.8.1985 9. Omitted by Act 21 of 1985 w.e.f. 1.8.1985 10. Section 3A to 3C Inserted by Act 65 of 1995w.e.f. 1.4.1995 11. Omitted by Act 3 of 1998 w.e.f. 1.4.1998.