Amendment status not verified — confirm the current text below against the official source.
(1) Subject to the provisions of this Act tax. and the rules made thereunder there shall be levied a ' tax on the turnover of receipts of a hotelier. · (2) There · sha11 be levied . a tax on the turnover of receipts at the following rates, namely :- (a) Where the charge for luxury · provided in a hotel is less than one hundred rupees per ·day .per person- (b) Where the charge for luxury provided m a hotel is one . hunrired rupees or more but does not exceed two . hundred rupees per day per person-· - · (c) Where the charge for luxury provided in a hotel exceeds two hundred rupees but does not exceed three hunrlred rupees per . day per person-· Nil. Ten per cen- tum of such turnover of receipts. Fifteen · per centum . of such turnover of receipts . (d) Where the charge for Twenty per luxury provided in a hotel exceeds centum of three hundred rupees per day per such turnover person- · · of receipts. Provided that, where the charges are levied otherwise than on daily .basis or pu person then the char¥es for determinmg the tax liability under this section shall be computed proportionately for THE A.SSAM C AZETIE EXTRAORDINARY, APRIL_?l , 1()8n 4o7 a day and per person . based on the total period of occupation of the accommodation for which the charges are made and tht> number of persons actually occupying or permitted to occupy accor- ding to the rules or practice of the hotel. (3) . Where, in addition to the charges for luxury provided · in a hotel, service charges are levied and appropriated by the hctelier and not paid to the staff then · such charges shall be deemed to be part of the charges for luxury provided in the hotel. · ( 4) Where luxury provided in a hotel to any person ( not being an employee of the hotel ) is r:ot charged at all, or is charged at .a conce- ssional rate, nevertheless there shall be levied and collected the tax on ~ch luxury at th e rates specified in sub-section(2) , as if foll charges for such luxury were paid to the hotelier. ( 5) Where luxury provided in a hotel for a specified number of persons, is shared by more tha.n the number specified, then, unless the additional person · is a child occupying the room along with his parent er guardian and no separate charge is recovered for tf.e child, in . addition to the tax levied for luxury prcvided to the specified number of persons, there shail be levied and recovered separately the tax in · ·respect of the charg~s : made for the extra persons accommodated . . Explanation.- For the purpme of this sub- section, " child " means a person who has not completed twelve years of age. (6) The tax shall not be levied and payable iri respect of the turnover of receipts for supply of food and drinks, on the sale of which the hotelier is . liable to pay' sales tax under the Assam Sales Tax Aci, · 1947 (Assam Act XVII of 1947). (7) For the purposes of this Act, tax collected separately by the hotelier shall not be considered to be part of the receipt or the turnover of receipts of the hotelier. 4~ · THE ASSAM GAZETTE. E .. \.T.H.AORDINARY APRIL 21, 198 Liability of