Amendment status not verified — confirm the current text below against the official source.
dated 13th November, 1976 .a Id. 163 Explanation —A guest house run by the G0vernment or a company or a corporation established by or under any law or any other agency shall be deemed to be a hotel within the meaning of this clause, (f) "luxury prov1ded in a hotel“ means accommodation for reSidence and other amenities and serVices prOVided in a hotel, the rate of charges for which (exclusive of charges for food, drink and telephone calls) is fifteen rupees per day Oi more, (g) "prescribed” means prescribed by rules made {inder this Act, (h) "proprietor”, in relation to a hotel, includes the person who for the time being is in charge of the manage- ment of the hotel 3 Authorities—(1) The Government may, by notification in the Gazette, appomt such officers as they think fit to be assessmg authorities for the purposes of this Act and may assigi. to them such local limits as the Government may think fit (2) The Government may, by notification in the Gazette, appoint such officers as they think fit to be appellate authorities for the purposes of this Act and may aSSign to them such local limits as the Government may think fit (3) All authorities and officers employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board of Revenue Prov1ded that no such orders, instructions or directions shall be given so as to interfere with the discretion of the appellate authority in the exercise of its appellate functions, 4 Levy and collection of luxury tax.—(l) Subject to the prOVismns of this Act, there shall be leVied and collected a tax in respect of any luxury provided in a hotel (hereinafter called the “luxury tax”). 164 (2) The luxury tax shall be payable by the person reSiding in a hotel, at the followmg rates, namely '— (a) Where the rate of charges for acco- Five per centum of mmodation for residence and such rate other amenities and services (exclusive of charges for food, drink and telephone calls) is fifteen rupees or more but does not exceed twenty-five rupees per day per person (b) Where such rate exceeds twenty- Seven and a half per five rupees but does not exceed centum of such rate fifty rupees per day per person (c) Where such rate exceeds fifty rupees Ten pci ccntum of per day per person such rate: Prov1ded that where such charges me leVied otherwise than on daily basis or per person, then, the charges for deter— mining the liability to tax under this section shall be computed as for a day and per person based on the period of occupation of the resrdence for which the charges are made and the number of persons actually occupying or permitted to occupy according to the rules or custom of the hotel (3) The luxury tax shall be collected by the proprietor and paid Within such period and in such manner as may be prescribed, into a Government treasury (4) In computing the luxury tax, a fraction of a rupee which is not a multiple of five paise shall be rounded off to the next higher multiple of five paise 5 Returns —(1) Every proprietor liable to pay luxury tax under this Act shall submit a return in the prescribed form to the assessing authority Within eight days after the end of the month to which the return relates (2) Every such return shall show the number of rooms or other accommodation in the hotel which is intended to be occupied, the number of persons who occupied such rooms or accommodation, the periods of their stay, the days of arrival and departure, the amount of charges recovered from them for accommodation and other amenities and serVices, together With such other information as may be prescribed. ’d 165 (3) Every such return shall be accompanied by a receipt for payment on Government account into a Government treasury of the full amount of the luxury tax for the period to which the return relates (4) Every return shall be verified in the prescribed manner 6 Assessment and collection of tax.—-(l) On receipt of a return under section 5, the assessing' authority shall assess the luxury tax payable in respect of the period to which the return relates, and if the amount has not already been paid as aforesaid, it shall cause a notice to be served upon the proprietor concerned requiring him to pay the amount assessed within ten days of the serVice of the notice (2) If the proprietor fails to submit in due time the return referred to in section 5, the assessing authority shall, after giving him a reasonable opportunity of being heard, assess to the best of its judgment, the amount of luxury tax payable and the prOViSions of sub-section (1) in respect of notice shall apply as if such assessment has been made on the basis of a return furnished by such proprietor (3) If the luxury tax 18 not paid Within the prescribed period the assessing authority may levy a penalty equal to a sum not exceeding the amount of the luxury tax payable under this Act Provided that no penalty shall be levied under this sub- section unless the proprietor has been given a reasonable opportunity of being heard 7 Appeal -—Any person aggrieved by an order of assess— ment made or a penalty lev1ed under section 6 may, Within thirty days from the date of receipt of the order, apply to the appellate authority for the annulment or modification of the assessment or penalty, and on such application. the appellate authority may, subiect to such rules of precedure as may be prescribed, confirm, annul or modify the assessment or penalty 8 RevisiOn.—-(1) The Board of Revenue may, either suo motu or on application, call for and examine the record and proceedings of any order made by the assessing authority and pass such order thereon as it thanks just and proper. 166 Provided that no application under this sub-section shall be entertained if it is not made within a period of ninety days from the date on which the order in question was received by the applicant. Provided further that before rejecting any application under this sub—section, the Board of Revenue shall record reasons for such I‘EIGCllOn (2) No order shall be passed under sub-section (1) which is likely to affect any person adversely, unless such person has been given a reasonable opportunity of being heard (3) Where a person could have appealed under section 7 and no appeal has been filed by him, no proceedings under this section shall be entertained upon the appliCation of such person