Amendment status not verified — confirm the current text below against the official source.
In the principal Act, in section 3,- (i) for sub-section (2), the following shall be substituted, namely:- "(2) There shall be levied a tax on the turnover of receipts at the following rates, namely:- ·(a) where the charge for luxury provided in a N'l 1 . hotel is less than three hundred rupees per day per room. (b) where the charge for luxury provided in a hotel is three hundred rupees or more but does not exceed one thousand rupees per day per room. (c) where the charge for luxury provided in a hotel exceeds one thousand rupees but does not exceed two thousand rupees per day per room. (d) where the charge for luxury provided in a hotel exceeds two thousand rupees per day per room. Five percentum of such turnover of receipts. Eight percentum of such turnover of receipts. Twelve percentum of such turnover of receipts. Provided that where the charges are levied otherwise than on daily basis or per room, then, the charges, for determining the liability to tax under this section shall be computed proportionately as for a day and per room, based on the total period of occupation of the accommodation for which the charges are made according to the rules or practice of the hotel." ; (ii) for sub-section (2A), the following shall be substituted, namely:- ( Substitution of section 3A. ''Liability of proprietor of a hospital to pay tax THE ASSAM GAZETTE, EXTRAORDINARY, AUGUST 29, 2009 1391 "(2A) Notwithstanding anything contained in sub-section (2), there shall be levied a tax on the turnover of receipts,- (i) . in respect of a luxury boat and heritage home, at the rate of five per centum if the charges for luxury provided exceeds two hundred rupees per day per room; (ii) in respect of any place where accommodation or space is provided for marriage, reception ceremonies, events, functions, seminar, convention, banquet, meeting or exhibition-cum-sale, at the rate of eight per centum if the charges for luxury provided exceeds five thousand rupees per day;" (iii) after sub-section (7), a new sub-section (8) shall be inserted, namely:- "(8)The State Government may, by notification in the Official Gazette, vary the rates of tax under this Act and on sl}ch notification being issued, the rate of tax shall be deemed to have been amended accordingly: Provided that the rate of tax to be varied by the State Government in respect of any class of luxury shall not exceed twenty percentum."