Judgment Search Results Home > Cases Phrase: hotel receipts tax act 1980 section 14 advance payment of hotel receipts tax Page 1 of about 988 results (0.210 seconds)

H.P. Tourism Development Corporation Vs. Union of India (Uoi) and ors.

Court : Himachal Pradesh

Reported in : [1999]238ITR38(HP)

..... to yet another legislative measure enacted by parliament known as the hotel receipts tax act, 1980. ..... placed by the revenue if countenanced also in our view will virtually abolish and obliterate even the differences underlying the purpose of the expenditure-tax act, 1987, and the objects of the hotel receipts act, 1980.22. ..... for the meaning of chargeable expenditure for the purpose of the act by stipu-lating that in relation to a hotel referred to in clause (1) of section 3, it means any expenditure incurred in, or payments made to, the hotel 'in connection with the provision of any accommodation, residential or otherwise or food or drink by the hotel, whether at the hotel or outside, or by any other person at the hotel or any accommodation in such hotel on hire or lease or any other services at the hotel, either by the hotel or by any other person, by way of beauty parlour, ..... having regard to the serious and basic infirmities involved, in accepting either one or the other of the constructions advanced to be placed on section 3 of the act, we are obliged to have a construction, which would eliminate, and avoid such infirmities and unjust consequences, while at the same time making the law work effectively and enforced for ..... as the case may be or more per day per individual, learned counsel appearing on either side tried to forcefully advance their stand with reference to the practical difficulties, possibilities of abuse and manipulations to escape liability and defeat the very object .....

Unit Trust of India and anr. Vs. P.K. Unny and ors.

Court : Mumbai

Reported in : (2001)168CTR(Bom)99; [2001]249ITR612(Bom)

..... dastur further contended that the provisions of the interest-tax act were similar to the provisions of the hotel receipts tax act, 1980. ..... therefore, in conclusion, he contended that section 32 of the uti act is a special provision as it governs the entire tax liability of the uti act whereas the interest-tax act is a general provision and, accordingly, he contended that the uti act will override the interest-tax act.findings :questionsanswers (a) whether the interest-tax under the interest-tax act, 1974, isa tax on income and, if so, whether interest accruing to the uti fromloans advanced by it stands exempted in view of section 32 of the utiact, 1963 ? ..... lastly, section 18 provides for deduction to an assessee under the income-tax act by making payment of interest-tax, a charge against the profits of the assessee. ..... section 32 gives exemption to the uti from payment of tax, inter alia, under the income-tax act on its income, profits or gains. ..... similarly, he contended that the effect of the circular dated october 11, 1991, would amount to giving exemption to the uti from payment of interest-tax under section 28 of the interest-tax act. ..... he contended that payment of interest-tax under the interest-tax act is a charge against the profits (see section 18). ..... he further contended that even under section 18 of the interest-tax act, deduction is provided for to an assessee under the income-tax act in respect of the assessee making payment of interest-tax under the interest-tax act. .....

Unit Trust of India, Mumbai and anr. Vs. P.K. Unny and ors.

Court : Mumbai

Reported in : 2001(3)BomCR673; 2002(1)MhLj301

..... dastur further contended that the provisions of the interest tax act were similar to the provisions of the hotel receipts tax act, 1980. ..... therefore, reading section 4 and section 5, it is clear that interest tax act seeks to levy the interest tax on the gross receipt of interest arising to the credit institution on its loans and advances. ..... -- (1) notwithstanding anything contained in the [wealth tax act, 1957 (27 of 1957)], the income-tax act, 1961 (43 of 1961), the super profit-tax act, 1963 (14 of 1963), [the companies (profit) surtax act, 1964 (7 of 1964) or in any other enactment for the time being in force relating to income-tax, super-tax [super profits-tax, surtax] or any other tax on income, profits or gains --'section 32 gives exemption to uti from payment of tax, inter alia, under the income tax act on its income, profits or gains. ..... previous year of a credit institution shall be the total amount of interest (other than interest on loans and advances made to other credit institutions [or to any co-operative society engaged in carrying on the business of banking), accruing or arising to the credit institution in that previous year:] provided that any interest in relation to categories of bad or doubtful debts referred to in section 43d of the income-tax act shall bedeemed to accrue or arise to the credit institution in the previous year in which it is credited by the .....

Reliance Share and Stock Brokers (P) Vs. Addl. Cit

Court : Income Tax Appellate Tribunal ITAT Mumbai

Reported in : (2004)1SOT44(Mum.)

..... it was not in dispute that assessee had not paid this amount as tax either hotel receipts tax act itself had been withdrawn. ..... in this case, the assessee had actually made the payment of sales tax under the provisions of the central sales tax act. ..... over the amounts collected by it and the same were lying with the assessee only on account of uncertainty over the extent of liability owed to sebi and, therefore, the same did not constitute any trading receipts in the hands of the assessee the further question relating to the applicability of the provisions of section 43b has been rendered academic and we need not go into the same. ..... we may, however, observe that the bar against deduction without actual payment under the provisions of section 43b is at best applicable to the fee payable to sebi and the same cannot be automatically extended to the amounts refundable to the clients.in view of the discussion in the foregoing paragraphs we hold that the sum of rs. ..... ltd (supra) in view of the provisions of section 43b and the deduction was admissible to the assessee only when actual payment was made to sebi or refund made to the clients. ..... deduction of payments of tax paid would be given to the assessee separately and not as a matching expenditure of the amounts collected.the learned cit (departmental representative) argued that there was not much substance in the argument that provisions of section 43b did not apply to turnover fee/charges. .....

Commissioner of Income-tax Vs. Hotel Srilekha (P.) Ltd.

Court : Chennai

Reported in : [2001]250ITR573(Mad)

..... hotel receipts tax act ..... that this act was later on withdrawn and thus there is the liability on the assessee to refund the said amount to its customers from whom these amounts were collected and so, it cannot be stated that the collection of hotel receipts tax amount is a trading receipt and ..... assessee-company towards hotel receipts tax cannot be taxed as trading receipts and setting aside the order of the commissioner of income-tax (appeals) to ..... court in the decisions cited supra, we hold that the hotel receipts tax amount is a trading receipt and is liable for assessment. ..... 45,884 towards hotel receipts tax for the period from march 6, 1981, to march 31, 1981, but, has ..... 45,884 as hotel receipts tax from various customers for the period ..... for the revenue submitted that the assessee had collected this amount and as it has not paid it to the government as tax, the collection of this amount amounts to trading receipt and this amount has accrued to the income of the assessee and so it should be included as part of the assessee's business receipts and it must be brought to lax and as and when the assessee pays the amount to the government, the assessee ..... the principles laid down by the apex court in the decisions cited supra are that the revenue amount collected by the appellant as tax constitutes its trading receipts and it had to be included in its total income and if and when the appellant pays the amount collected to the state government or refunds any part thereof to the purchaser, .....

Piem Hotels Ltd. Vs. Commissioner of Income Tax

Court : Mumbai

Reported in : (2006)201CTR(Bom)537; [2006]283ITR204(Bom)

..... this reference relates to the amount collected under the provisions of the hotel receipts tax act, 1980 ('hrt' act) which received the assent of the hon'ble president of india on 9th dec. ..... 1982-83 of which relevant accounting year ended on 31st march, 1982 :at the instance of the assessee(1) whether, on the facts and in the circumstances of the case, the tribunal was right in law in holding that the amount of hotel receipts tax collected by the petitioner-company constituted trading receipts ?at the instance of the revenue(2) whether, on the facts and in the circumstances of the case, the tribunal was right in law in holding that for asst. yr. ..... this act levied hotel receipts tax (hrt) at the rate of 15 per cent of the chargeable receipts w.e.f. ..... 84,95,504 in respect of the hotel receipts tax ?the facts :2. ..... it was further held that even if it were held to be that the order of the sto had merged in the order of the sales-tax tribunal that would not have created any impact on the question as to when the liability to pay sales-tax had accrued to the assessee on the basis of mercantile system of accounting and in which assessment year the claim for deduction under section 37 of the act could not have been made by the assessee. ..... the claim for deduction was also rejected since as per the cit(a); the apex court had granted stay on the operation of hrt act and, therefore, there was no liability on the appellant to make payment of the hrt collected from the customers. .....

Sunny Kamalsingh Mathur Vs. Office of Commissioner of Police and ors.

Court : Mumbai

Reported in : 2009CriLJ1465

..... - for the purposes of this sub-section, 'hotel' shall have the meaning as in clause (6) of section 2 of the hotel receipts tax act, 1980 (54 of 1980). ..... the commissioner of police was satisfied that the petitioner and his associates were in possession of the premises, which were being used improperly for prostitution as a brothel for carrying on illegal trade within the meaning of section 7(1) of the act, and the aforesaid premises fall within two hundred metres from a temple and a sports academy. ..... of any public place referred to in sub-section (1) of section 7, is being run or used as a brothel by any person or is being used by prostitutes for carrying on their trade, issue notice on the owner, lessor or landlord of such house, room, place or portion or the agent of the owner, lessor or landlord or on the tenant, lessee, occupier of, or any other person in charge of such house, room, place, or portion, to show cause within seven days of the receipt of the notice why the same should ..... section 18(1) refers to a magistrate, and on receipt of information from police or otherwise that certain premises were being run as a brothel within two hundred metres of any place mentioned in section 7, he can issue notice to lessor, landlord, tenant or agent of such premises to show cause as to why the property should not be attached, and then pass appropriate orders under clause (b) of sub-section (1) of section 18. .....

K. Radhakrishnan Vs. State of Kerala

Court : Kerala

Reported in : 2008(2)KLJ68; 2008(2)KLT521

..... months but which may extent to one year.provided that if an offence committed under this sub-section is in respect of child or minor in a hotel, such license shall also be liable to be cancelled.explanation: for the purposes of sub-section 'hotel' shall have the meaning as in clause (6) of section 2 of the hotel receipts tax act, 1980 (54 of 1980)(3) the state government may having regard to the kinds of persons frequenting any area or areas in ..... the state, the nature and the density of population therein and their relevant considerations, by notification in the official gazette, direct that prostitution shall not be carried on in such area as may be specified in the notification.4) where a notification is issued under sub-section ..... by the special police officer may, if he was reason to believe that no account of dela involved in obtaining the order of the special police officer, any valuable evidence relating to any offence under this act is likely to be destrobed or concealed, or the person who has committed or is suspected to have committed the offence is likely to escape, or if the name and address of such a person is unknown ..... context that the prosecution has no case that there was any payment or receipt of money or money's worth, nor has the police recovered and .....

H.V. Thimmegowda and Others Vs. State of Karnataka

Court : Karnataka

Reported in : 2001CriLJ3156; [2002(94)FLR928]; ILR2001KAR3683; 2001(4)KarLJ548

..... the hotel receipts tax act, 1980 vide act 54 of 1980, section 37; ..... with the terms of the contract of employment and which are paid or payable in cash to him, but does not include- (i) the cash value of any food concession, (ii) any dearness allowance that is to say, all cash payments by whatever name called paid to an employee on account of a rise in the cost of living, house rent allowance, overtime allowance, bonus, commission or any other similar allowance payable to the employee in respect of his employment or of work ..... employer who contravenes, or makes default in complying with, the provisions of section 6 or clause (a) of sub- section (3) of section 17 insofar as it relates to the payment of inspection charges, or paragraph 38 of the scheme insofar as it relates to the payment of administrative charges, shall be punishable with imprisonment for a term which may extend to three years, but- (a) which shall not be less than one year and a fine of ten thousand rupees in case of default in payment of the employees' contribution which has been deducted by the employer from the ..... --(1) whoever for the purpose of avoiding any payment to be made by himself under this act, the scheme, the family pension scheme or the insurance scheme or of enabling any other person to avoid such payment knowingly makes or causes to be made any false statement or false representation shall be punishable with imprisonment for a term which may extend to one year or with fine of five thousand rupees or .....

Itc Limited Gurgaon Vs. Commr. of I.T(Tds) Delhi

Court : Supreme Court of India

..... receipt of the tips as income under the head salary in the hands of the various employees and held that the assessees were liable to deduct tax at source from such payments under section 192 of the income tax act ..... employment in the present cases, not being the proximate cause for the receipt of tips by the employee from a customer, the same would be outside the dragnet of sections 15 and 17 of the income tax act.35. ..... holding that the payment of banquet and restaurant tips to the employees of the assessee in its capacity as employer were not profits in lieu of salary within the meaning of section 17 (3) (ii) of the income tax act, 1961?. 7. ..... to or received by an assessee from his employer or former employer at or in connection with the termination of his employment or the modification of the terms and conditions relating thereto; (ii) any payment (other than any payment referred to in clause (10), clause (10a), clause (10b), clause (11), clause (12), clause (13) or clause (13a) of section 10), due to or received by an assessee from an employer or a former employer or from a provident or other fund, to the extent to which it does not consist of contributions by ..... the hotel receipts tax act and a circular issued thereunder, that tips do not form any part of taxable receipts of the ..... for the removal of doubts, it is hereby declared that where any salary paid in advance is included in the total income of any person for any previous year it shall not be included again in the total income .....