Amendment status not verified — confirm the current text below against the official source.
Substituted by section 2 of Uttarakhand Act No.17 of 2011. 300 [The Uttar Pradesh Taxation and Land Revenue Laws Act, 1975] [Section 4-4A] [(h) “rent” means the aggregate of all charges, by whatever name called actually realized from the occupiers of rooms or suites of rooms in a hotel and for business purposes providing conference hall, marriage hall, community hall, mandap, club, lodge, tentage resort and open space and includes air-conditioning, cooler, heater, geyser, blower, telephone, television, radio, package deal, music, entertainment, additional bed, summing pool, SPA, health oriented other programmes, beauty parlour and linen made items but does not include charges of food or drinks or charges of items on which commercial tax under the Uttarakhand Value Added Tax Act, 2005 is payable.]2 Explanation—1- Irrespective of the number of persons staying in a room or suite the tax shall be levied, considering the room or the suit as a unit. Wherever a composite rate of charges has been fixed by the proprietor including charges of accommodation, food and drinks and the like under the various tariff plans such as, Continental, American or Modified American Plan, the tax under this Act shall not be levied on that part of such charges on which Trade Tax is leviable under the Uttar Pradesh Trade Tax Act, 1948. Explanation—2- Wherever the charges are realized by the proprietor on the basis of a rate, other than the daily rate, the assessment of the tax, shall be made on the average daily charges calculated on the basis of the total period of use of the room or suite. Explanation –3- Wherever the proprietor gives any kind of discount and realize charges at a different rate than the published or declared rate of tariff for the rooms or suits, the tax shall be levied on the charges actually realized and not on the charges published or declared by the proprietor.]1 Levy of tax