Amendment status not verified — confirm the current text below against the official source.
(1) Subject to the provision of this Act and the rules made thereunder there shall he levied a tax on the turnover of receipt of a hotelier or restaurant. (2) There shall levied a tax on the turnover of receipts at the following rates namely :- (a) Where the charge for luxury — Nil provided in a hotel is less than one hundred rupees per day per person. (b) Where the charge for luxury __ Ten percent turn of such turnover provided in a hotel is one of receipts. hundred rupees or more but does not exceed two hundred rupees per day per person. (c) Where the charge for luxury — Fifteen per-centum of such turn provided in a hotel exceeds over of receipts. two hundred rupees but does not exceed three hundred rupees per day per person. (d) Where the charge for luxury __ Twenty per-centum of such provided in a hotel exceeds turnover of receipts. dice hundred rupees per day per person. (e) Where the charge for the — Five percent turn of such sumptuous food provided in turnover of receipts. a hotel or restaurant exceeds thirty rupees per meal per person. Provided that a hotelier or a restaurateur shall not he liable to assessment for payment of tax on sumptuous if the annual turnover of receipts of a hotelier or restaurateur on account of sumptuous food is less than rupees two lakhs per annum. Provided that where the charges are levied otherwise than on daily basis or per person then the charges for determining the tax liability under this section shall be computed proportionately for a day and per person based on the total period of occupation of the accommodation for which the charges are made and the number of persons actually occupying or permitted to occupy according to the rules or practice of the hotel. Provided that where the charges are levied other wise than per meal per person then the charges for determining the tax liability under this section shall be computed proportionately per meal per person. (4) Where, in addition to the charges for luxury or sumptuous food provided in a hotel or a restaurant, service charges are levied and appropriated by the hotelier or restaurateur are not paid to the staff then such charges shall be deemed to he part of the charges for luxury or sumptuous food provided in the hotel or a restaurant. (5) Where luxury or sumptuous food in a hotel or restaurant to any person (not being an employee) is not charged at all, or is charged at a concessional rate, nevertheless there shall be levied and collected the tax on such luxury or sumptuous food at the rates specified in sub-section (2), as if full charges for such luxury or sumptuous food were paid to the hotelier or the restaurateur. (6) Where luxury provided in a hotel for a specified number of person is shared by more than the number specified, then unless the additional person is a child occupying the room along with his parent or guardian and no separate charge is recovered for the child, in addition to the tax levied for luxury provided to the specified number of persons, there shall be levied and recovered separately the tax in respect of the charges made for the extra persons accommodated. Explanation For the purpose of this sub-section “child” means a person who has not completed twelve years of age. (7) For the Purpose of this Act, tax collected separately by the hotelier or restaurateur shall not be considered to be part of the receipt or the turnover of receipts of the hotelier or the restaurateur. Liability of hotelier or restaurateur (1) Subject to the provisions of this Act and the rules made thereunder, there shall he paid by every hotelier or restaurateur who is liable to pay tax under this Act, the tax or taxes leviable in accordance with the provisions of this Act. (2) If a person other than the owner (including part owner) is for the time being in charge of the hotel or restaurant then such person and the owner (including part owner) shall jointly and severally be liable to pay the tax. Exercise of powers and authorities (5) The authorities competent to assess, recover, and enforce payment of tax under this Nagaland Sales Tax Act, 1967, hereinafter referred to as the sales tax law, shall, within their local jurisdiction under the sales tax law, be competent to assess, recover and enforce payment of tax due from any hotelier or restaurateur whose place of business is located within such jurisdiction as if the tax were a tax under the sales tax law and the hotelier or restaurateur, a dealer, within the meaning of the sales tax law, carrying on business within such jurisdiction and, subject to the provisions of this Act and the rules notifications and orders made thereunder, the said authorities, for this purpose, may exercise all or any or the powers they have under the sales tax law, and the provisions of the sales tax law, including provisions relating to inspection, assessment, registration of the transfer of a business imposition of tax liability of a person carrying on business, on the transferred of, or successor to, such business transfer of liability of any firm or Hindu undivided family to pay tax in the event of dissolution of such firm or partition of such family, appeals, revisions, references, refunds, rebates, payments of interest, compounding, of offences and treatment of documents furnished by a dealer as confidential, shall nutais mutandis apply accordingly. Registration