Amendment status not verified — confirm the current text below against the official source.
Levy and collection of Tax. (1) Subject to the provisions of this Act, there shall be levied and collected from every person residing in a hotel where the rate of charge in respect of any luxury provided in a hotel to him is 1[rupees one hundred or more per day, per person], a tax at the rate of ten percentum of such rate: 1Substituted vide The Tripura Tax on Luxuries in Hotels & Lodging Houses (Amendment) Act, 2005 with effect from 9th December, 2005. 3 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 as for a day and per person based on the period of occupation of the residence for which the charges are made and the number of person actually occupaying or permitted to occupy according to the rules or custom of the hotel. (2) The tax levied under this section shall be payable by the proprietor within such period and in such manner as may be prescribed. (3) In computing the amount of tax payable under this section, any fraction of rupee arrived at shall be rounded off to the next higher rupee. (4) Where any proprietor fails or neglects to pay the tax within the time prescribed, such amount of tax shall be recoverable with interest calculated at the rate of two rupees for every one hundred rupees or part thereof for each month or part thereof, from the date specified, for its payment.