Amendment status not verified — confirm the current text below against the official source.
(1) Where the charges for luxury, provided in a hotel or a bangquet hall; as the case may be, are inclusive of the charges for food and drink, the assessing authority may, after giving the proprietor an opportunity of being heard, segregate the charges separately i.e. charges for luxury and charges for food and drink. (2) Where any service charges, other than the charges for luxury, provided in a hotel or a banquet hall, as the case may be, are collected and appropriated either wholly or partly by the proprietor, and are not paid to for the staff, such charges shall be deemed to be the part of the charges luxury. 3) Where luxury in a hotel or banquet hall, as the case may be, is provided to any person free of cost or at a concessional rate, the tax shall be levied at the normal rate for such luxury. 66 PUNJAB GOVT GAZ. (EXTRA.), APRIL 1, 2009 (CHTR 11, 1931 SAKA) . : So (2) Incase, an amount is received by a proprietor for luxury, Provideq in a hotel, other than on daily basis, the tax liability shall be determined by taking into consideration, the daily average charges of the amount so received : Provided that the tax shall be levied only if, the charges for luxurieg are more than two hundred rupees per day or such other sum, as may be specified by the State Government by notification in the Official Gazette, (3) The tax levied under sub-section (I) or sub-section (2), as the case may be, shall be paid by the proprietor in such manner, as may be prescribed. Levy of tax on S. (1) Every proprietor shall be liable to pay tax under this Act on the banquethalls. amount received by him for luxury, provided in a banquet hall, at such rate, as may be specified by the State Government by notification in the Official Gazette, but such tax shall not exceed fifteen per cent of the total received amount : Provided that the tax shall be levied only, if the charges for luxuries are more than five thousand rupees per day or such other sum, as may be specified by the State Government by notification in the Official Gazette. (2) The tax levied under sub-section (1), shall be paid by the proprietor in such manner, as may be prescribed. Method of