The Manipur tax on Luxuries (Hotels and Lodging Houses) Act, 2000
manipur · 2000
The scanned source for this Act is imperfect — headings or section boundaries may be off. Verify against the official source.
- S. 4Section 4 mandates hoteliers to pay taxes as per the Act's provisions, with joint liability if a non-owner manages the hotel.
- S. 5Section 5 grants authorities to assess and enforce tax under the Manipur Sales Tax Act, applying its provisions mutatis mutandis.
- S. 6Section 6 mandates hoteliers to obtain a registration certificate to legally operate, with provisions for application, registration, and cancellation.
- S. 7Non~transferability of registration Certificate
- S. 8' Information to be furnished regarding changes in business, etc
- S. 10ll
- S. 12—
- S. 14“with the conditions and restrictions imposed on him under the provisions ofany law for the time being in force
- S. 16Imposition of penalty for contravening certainprovisions
- S. 17Section 17 allows hoteliers to pay overdue taxes, penalties, or forfeited sums in installments and outlines recovery procedures for illegally collected taxes.
- S. 19Section 19 penalizes failure to issue bills, keep records, or obstruct inspections, with fines and imprisonment, except for minor tax evasions.