Amendment status not verified — confirm the current text below against the official source.
(1) This Act ·may be called the Assam Tax. ~="~:- On Luxuries (Hotels and Lodging Houses) Act, 1989. ment. i (2) It extends to the whole of the State of Assam. J (3) It shall be deemed to have come into force with effect from the first day of April, 1989. Defln.ition.s, ~· In this Act, unless the context otherwise re- I quires,- (1) ''assessing officer" in relation to any ho- ·telier. means the authority competent to assess the hotelier in accordance with section 5 of this Act; (2) "business" includes the activity of provi- ding residential accommodation and any other ser- vice in connection with, or incidental or ancillary to, such activity of providing residential. accommo- dation, by a hotelier for monetary consideration; -~ (3) "Commissioner'' means the Commissioner cf Taxes, Assam; · • THE ASSAM GAZETTE. EXTRAORDINAHY, APRIL 21, 1~89 40S ( 4) "concessional rate" in relation to a luxury · provided in a hotel, means a rate lower than the normal rate fi.x·ed by any Government, authority, or under any law for the time being in force; (5) "hotel" includes a residential · accommoda- tion, a lodging house, an inn, a public house or a bullding or part of a bu_ilding, where residential uccommodation is provided by way of business; · ( 6) "hotelier" means, in relation to a hotel, the person Y 1ho owns the hotel and includes a per~on who for the time being is in charge of the manage- ment of the hotel; · (7) "luxury provided in a hoter• means accom- . modation and other services provided in a hotel, the rate of charges for which including the charges for air-conditioning, telephone, television, radio, music, entertainment, extra b .. ds and the like, is one hundred rup .~ es per person per day or more; but does not include the supply of food and drinks where such supply is separately char~ed for; (8) ''person" includes any company or .associa- tion or body· of individuals whether incorporated or not, and also a Hindu undivided family, a firm, a local authority, a State Government and the Cen- tral Government ; · (9) "place of business" includes an office, or any other place · which a hotelier uses for the pur- . pose .of his business or where' ·he keeps his books of accounts ; · ( 10). ''prescribed'' means prescribed by rules _made under this Act; _ (11) ''receipt" means the amount of monetary consideration received or receivable by a hotelier or . by his agent for anv luxury· provided in a hotel; (12) "registered hotelier" .means a hotelier t e· gistered ·under Section 6 of th1_s Act; ... l 406 THE ASSAM GAZETTE. EXTRAORDINARY, APRIL 21, 1989 (13) "rules" means rules made under this Act~ (14) .''State '' means the State of Assam; ( 15) "tax" means the , tax levied on luxuries .. provided in a hotel payable under this Act; (16) ''turnover of receipts" means the aggregate of the amounts of monetary co:i.sidnation received or receivable by a hotelier or by his agent in respect of the luxuries provided in a hotel during a giyen perioQ.. I,.iability to