Court : Supreme Court of India
Reported in : AIR1990SC1664; (1989)77CTR(SC)168; [1989]178ITR140(SC); (1989)3SCC698; [1989]2SCR880; [1989]74STC146(SC); 1989(2)LC391(SC)
..... payable by way of sales tax, entertainment tax, tax on luxuries or tax under this act) so received in foreign exchange.explanation -- omitted as unnecessarysection 5(2) -- omitted as unnecessary except explanation (ii)explanation (ii) to section 5(2) provides: 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.section 6 provides:6(1) subject to the provisions of this act, the chargeable receipts of any previous year ..... in this batch of writ petitions under article 32 of the constitution of india petitioners who are hoteliers challenge on grounds of lack of legislative competence and of violation of articles 14 and 19(1)(g) the constitutional validity of the hotel receipts tax act, 1980, ('act' for short) which imposes a special tax on the gross receipts of certain category of hotels. ..... the tax levied under the act is on the income (though computed in an artificial way) from house property in the above sense and not on house property.the expression 'income' in entry 82, list i cannot, therefore, be subjected, by implication, to any restriction by the way in which that term might have .....
Tag this Judgment!Court : Mumbai
Reported in : (2001)168CTR(Bom)99; [2001]249ITR612(Bom)
..... that, under the hotel receipts tax act the levy of tax is on the chargeable hotel receipts whereas under the interest-tax act the levy was on gross receipts of interest. ..... he contended that under section 44d(b), no deduction in respect of any expenditure is allowable in computing the income by way of royalty for technical services received from the government after march 31, 1976, which indicates that even under the income-tax act, there are sections which do not provide for deductions for expenses as in the case of the interest-tax act and, therefore, it was urged that section 44d refers to gross income and it is not correct to say that the income-tax act only deals ..... dastur further contended that the provisions of the interest-tax act were similar to the provisions of the hotel receipts tax act, 1980. ..... (2) in computing the chargeable interest of a previous year, the amount of interest which accrues or arises to the assessee before the 1st day of august, 1974, or during the period commencing on the 1st day of march, 1978, and ending with the 30th day of june, 1980 or during the period commencing on the 1st day of april, 1985, and ending with the 30th day of september, 1991, shall not be taken into account.' 13. ..... however, the first amendment of 1980 of the interest-tax act did not cover the lic and the uti. ..... 2) act of 1980 when the interest-tax was extended to cover the idbi and other financial institutions. .....
Tag this Judgment!Court : Mumbai
Reported in : 2001(3)BomCR673; 2002(1)MhLj301
..... that, under hotel receipts tax act the levy of tax is on the chargeable hotelreceipts whereas under the interest tax act the levy was on gross receipts of interest. ..... contends that section 21 of the hotel receipts tax act is similar to section 18 of the interest tax act. ..... he contended that under section 44d(b), no deduction in respect of any expenditure is allowable incomputing the income by way of royalty for technical services received from government after 31-3-1976 which indicates that even under income tax act, there are sections which do not provide for deductions for expenses as in the case of interest tax act and, therefore, it was urged that section 44 refers to gross income and it is not correct to say that the income tax act only deals with computed income. ..... dastur further contended that the provisions of the interest tax act were similar to the provisions of the hotel receipts tax act, 1980. ..... (2) in computing the chargeable interest of a previous year, the amount of interest which accrues or arises to the assessee [before the 1st day of august, 1974, or] [during the period commencing on the 1st day of march 1978, and ending with the 30th day of june, 1980,] [or [during the period commencing on the 1st day of april 1985 and ending with the 30th day of september 1991]] shall not be taken into account ..... however, the first amendment of 1980 of the interest tax act did not cover lic and uti ..... 2) act of 1980 when the interest tax was extended to cover idbi and other financial .....
Tag this Judgment!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. ..... he, in particular pointed out that in the judgment in hotel srilekha (p) ltd.s case (supra), the assessee had collected hotel receipt tax even before the levy was enacted. ..... in that judgment, it was clearly held that hotel receipts tax collected by the assessee amounted to trading receipt of the assessee and were liable for assessment. ..... the assessee had collected certain amounts as hotel receipts tax from its customers. ..... here again we find that the tax was collected from the customers without a prior commitment that the same would be refunded to them in case the amount was not payable to the government account by way of hotel receipt tax. ..... until then the amount was clearly chargeable to tax as the assessees trading receipts. ..... 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. ..... (1979) 116 itr 60 (sc) and argued that in those cases dharmada receipts collected by the traders were held to be not chargeable to tax because the receipts had not been collected as price of goods. ..... 3,59,93,740 has been wrongly assessed as the assessees income chargeable to tax for the assessment year before us. .....
Tag this Judgment!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, .....
Tag this Judgment!Court : Mumbai
Reported in : (2006)201CTR(Bom)537; [2006]283ITR204(Bom)
..... 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 ..... for the assessee, relying upon provisions of section 21 of the hrt act contends that amount of tax so collected ought to have been treated as receipt and the amount ought to have been held deductible from the profits and gains of the business of the hotel assessable for that assessment year. ..... supreme court has resulted in the hrt act being valid right from the day on which it received assent of the president of india along with various provisions relating, inter alia, to chargeability, deducibility in computing the profit and loss or gains of ..... that assuming it to be trade receipt, even then by virtue of section 21 of the act, the same would be deductible ..... this is a reference under section 256(1) of the it act, 1961 ('the act' for short) made by the income-tax appellate tribunal, bombay bench 'e', bombay ('tribunal' for short) referring following two questions for the opinion of this court; one at the instance of the assessee and, another at the ..... 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. .....
Tag this Judgment!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. .....
Tag this Judgment!Court : Kerala
Reported in : 2008(2)KLJ68; 2008(2)KLT521
..... period of not less than three 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 (3) in respect of any area ..... 344/2002 - in exercise of the powers conferred by sub-section (i) of section 13 of the immoral traffic prevention act, 1956 (central act 104 of 1956) and in supersession of notification issued under g.o.ms 131 /87/home, dated the 28th october, 1987 and published as sro 1451/87 in kerala gazette extraordinary no. .....
Tag this Judgment!Court : Karnataka
Reported in : 2001CriLJ3156; [2002(94)FLR928]; ILR2001KAR3683; 2001(4)KarLJ548
..... hotel receipts tax act, 1980 vide act 54 of 1980, section ..... the agent of such owner or occupier, the legal representative of a deceased owner or occupier and, where a person has been named as a manager of the factory under clause (i) of sub-section (1) of section 7 of the factories act, 1948, the person so named, and (ii) in relation to any other establishment, the person who, or the authority which has the ultimate control over the affairs of the establishment, and where the ..... tax act, 1974 vide act 45 of 1974, section ..... are entrusted to a managing agent, such agent shall be deemed to be the occupier of the factory, (k-a) 'prescribed' means prescribed by rules made under this act, (k-b) 'recovery officer' means any officer of the central government, state government or the board of trustees constituted under section 5-a, who may be authorized by the central government by notification in the official gazette to exercise the powers of a recovery officer under this ..... act, explosive substances act, terrorists and disruptive activities act, (e) offences relating to the army, navy and air force, (f) offences against public tranquility, (g) offence relating to public servants, (h) offences relating to coins and government stamp, (i) offences relating to election, (j) offences relating to giving false evidence and offences against public justice, (k) any other type of offences against the state, (1) offences under the taxing enactments and (m) offences of defamation as defined in section .....
Tag this Judgment!Court : Himachal Pradesh
Reported in : [1999]238ITR38(HP)
..... seeking for an appropriate writ and declaration that section 5 of the expenditure-tax act, 1987, central act 35 of 1987, hereinafter referred to as 'the act', which defines the words 'chargeable expenditure' beyond the scope of section 3, the charging section in so far as it attempts to bring into its ambit the expenses and the rooms which otherwise fall beyond the purview and applicability of the act to be illegal, arbitrary, unjust and beyond the scope of the act and any assessment orders passed or proceeding initiated ..... section 5 of the said act, which is said to be a charging section stipulates that subject to the provisions of the act 'there shall be charged on every person carrying on the business of a hotel in relation to which the act applied for every assessment year commencing on or after april 1, 1981, a tax in respect of his chargeable receipts of the previous year at the rates specified therein of such receipts'. ..... it is useful to refer to yet another legislative measure enacted by parliament known as the hotel receipts tax act, 1980. ..... the plea on behalf of the petitioner-corporation as to the mode and manner of computing the room charges for any unit of residential accommodation at the time of incurring of such expenditure, viz. .....
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