Bare Act Search Results

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.....

Assam Reorganisation (Meghalaya) Act, 1969 Schedule 2

Title: Second Schedule

State: Central

Year: 1969

.....6). 6. Pilgrimages, other than pilgrimages to places outside India (Entry 7). 7. Intoxicating liquors, that is to say, the production, manufacture, possession, transport, purchase, and sale of intoxicating liquors (Entry 8). 8. Relief of the disabled and unemployable (Entry 9). 9. Burials and burial grounds : cremations and cremation grounds (Entry 10). 10. Education including universities, subject to the provisions of entries 63, 64, 65 and 66 of List I and Entry 25 of List III (Entry 11). 11. Libraries, museums and other similar institutions controlled or financed by the autonomous State; ancient and historical monuments and records other than those declared by or under law made by Parliament to be of national importance (Entry 12). 12. Communications, that is to say, roads, bridges, ferries and other means of communication not specified in List I, but excluding roads, bridges and ferries declared by the Legislature of Assam by law to be State highways; municipal tramways; ropeways; inland waterways and traffic thereon subject to the provisions of List I and List III with regard to such waterways; vehicles other than mechanically propelled vehicles (Entry.....

Hotel-receipts Tax Act, 1980 Section 5

Title: Charge of Tax

State: Central

Year: 1980

.....so provided by him as if such charges were the chargeable receipts of the business of a hotel deemed to be carried on by him under clause (a), and all the provisions of this Act shall apply accordingly, Explanation. For the purposes of this sub-section, (i) a close connection shall be deemed to exist between a person carrying on the business of a hotel and another person if, in relation to the person carrying on the business of a hotel, such other person is a person referred to in clause (b) of sub-section (2) of section 40A of the Income-tax Act; (ii) any food, drink or other services shall be deemed to have been provided on the premises of a hotel if the same is or are provided in the hotel or any place appurtenant thereto and where the hotel is situate in a part of building, in any other part of the building.

Hotel-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.

Hotel-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).

Constitution of India Schedule 7

Title: Seventh Schedule

State: Central

Year: 1950

.....in this List, but not including fees taken in any court. ________________________ 1. Inserted by the Constitution (Forty-second Amendment) Act, 1976, section 57 (w.e.f. 3-1-1977). 2. The words and letters "specified in Part A or Part B of the First Schedule" omitted by the Constitution (Seventh Amendment) Act, 1956, section 29 and Schedule. 3. Entry 33 omitted by the Constitution (Seventh Amendment) Act, 1956, section 26. 4. Substituted by the Constitution (Thirty-second Amendment) Act, 1973, section 4, for "Delhi University and" (w.e.f. 1-7-1974). 5. Substituted by the Constitution (Seventh Amendment) Act, 1956, section 27, for "declared by Parliament by law." 6. Inserted by the Constitution (Fifteenth Amendment) Act, 1963, section 12 (with retrospective effect). 7. Substituted by the Constitution (Seventh Amendment) Act, 1956, section 29 and Schedule, for entry 79. 8. Inserted by the Constitution (Sixth Amendment) Act, 1956, section 2 (w.e.f. 11-6-1956). 9. Inserted by the Constitution (Forty-sixth Amendment) Act, 1982, section 5 (w.e.f. 2-2-1983). 10. Inserted by the Constitution (Eighty-eight Amendment) Act, 2003. 11. Substituted by the.....

Government of India Act, 1935 [Repealed] Schedule VII

Title: Seventh Schedule

State: Central

Year: 1935

.....thereon of supplemental powers. 54. Taxes on income other than agricultural income. 15 [54-A. The matters specified in the proviso to sub-section (2) of section one hundred and forty-two A of this Act as matters with respect to which provision may be made by laws of the Federal Legislature.] 55. Taxes on the capital value of the assets, exclusive of agricultural land, of individuals and companies ; 10 56. Duties in respect of succession to property other than agricultural land. 5(56-A. Estate duty in respect of property other than agricultural land.] 57. The rates of stamp in respect of bills of txchange, cheques, prohissory notes, bills of landing, letters of credit, policies of insurance, proxies and receipts. 58. Terminal taxes on goods or passengers carried by railway or air ; taxes on railway fares and freights. 59. Fees in respect of any of the matters in this list, but not including fees taken in any Court. LIST II.--PROVINCIAL LEGISLATIVE LIST 1. Public order (but hot including the use of His Majesty's naval, military or air forces in aid of the civil power) ; the administration of justice; constitution and organisation of all courts, except the.....

Government of India Act, 1915-19 [Repealed] Repealing Act 1

Title: Government of India Act, 1935

State: Central

Year: 1915

.....of ministers. (3) If any question arises whether any matter is or is not a matter as respects which the Governor-General is by or under this Act required to act in his discretion or to exercise his individual judgment, the decision, of the Governor-General in his discretion shall be final, and the validity of anything done by the Governor-General shall not be called in question on the ground that he ought or ought not to have acted in his discretion, or ought or ought not to have exercised his individual judgment]. ___________________________ 1.These words up to the end of the section were omitted, by the India (Provisional Constitution) Order, 1947. 10. Other Provisions as to ministers (1) The Governor-General's ministers shall be chosen and summoned by him, shall be sworn as members of the council, and shall hold office during his pleasure. (2) A minister who for any period of six consecutive months is not a member of 1 [either Chamber of] the Federal Legislature shall at the expiration of that period cease to be a minister. (3) The salaries of ministers shall be such as the Federal Legislature may from time to time by Act determine and, until the Federal.....

Assam Reorganisation (Meghalaya) Act, 1969 Complete Act

State: Central

Year: 1969

.....of the matters enumerated in the Concurrent List in the Seventh Schedule to the Constitution, which the Legislature of Meghalaya is competent to enact under this Act contains any provision repugnant to the provision of an earlier law made by Parliament or an existing law with respect to that matter, then, the law so made by the Legislature of Meghalaya shall, if it has been reserved for the consideration of the President and has received his assent, prevail in Meghalaya: Provided that nothing in this sub-section shall prevent Parliament from enacting at any time, any law with respect to the same matter, including a law adding to, amending, varying or repealing the law so made by the Legislature of Meghalaya. SECTION 36: INCONSISTENCY BETWEEN LAWS MADE BY THE LEGISLATURE OF THE STATE OF ASSAM AND LAWS MADE BY THE LEGISLATURE OF MEGHALAYA Where a law made by the Legislature of Meghalaya with respect to one of the matters enumerated in Part C of the Second Schedule contains any provisions repugnant to the provision of an earlier law made by the Legislature of the State of Assam which that Legislature is competent to enact, or to any provision of any existing law with respect.....