The Hotel-Receipts Tax Act, 1980
Central · 1980
- S. 1Short title and extent.
- S. 2Definitions.
- S. 3Application of the Act.
- S. 4Tax authorities.
- S. 5Charge of tax.
- S. 6Scope of chargeable receipts.
- S. 7Computation of chargeable receipts.
- S. 8Return of chargeable receipts.
- S. 9Self-assessment.
- S. 10Assessment.
- S. 11Best judgment assessment.
- S. 12Re-opening of assessment at the instance of the assessee.
- S. 13Receipts escaping assessment.
- S. 14Advance payment of hotel receipts tax.
- S. 15Penalty for failure to furnish returns, comply with notices, concealment of receipts, etc.
- S. 16Penality for false estimate of, or failure to pay, hotel-receipts tax payable in advance.
- S. 17Opportunity of being heard.
- S. 18Appeals to the Commissioner (Appeals).
- S. 19Appeals to Appellate Tribunal.
- S. 20Rectification of mistakes.
- S. 21Hotel-receipts tax deductible in computing total income under Income-tax Act.
- S. 22Revision of order prejudicial to revenue.
- S. 23Revision of orders by Commissioner.
- S. 24Application of provisions of Income-tax Act.
- S. 25Income-tax papers to be available for the purposes of this Act.
- S. 26Wilful attempt to evade tax, etc.
- S. 27Failure to furnish returns of chargeable receipts.
- S. 28Failure to produce accounts and documents.
- S. 29False statement in verification, etc.
- S. 30Abetment of false return, etc.
- S. 31Punishment for second and subsequent offences.
- S. 32Certain offences to be non-cognizable.
- S. 33Institution of proceedings and composition of offences.
- S. 34Power to make rules.
- S. 35Power to exempt.
- S. 36Power to remove difficulties.
- S. 37[Repealed].