THE HOTEL-RECEIPTS TAX ACT, 1980

ACT NO. 54 OF 1980 · Enacted [9th December, 1980.] · 37 sections

Section 1.Short title and extent.

Section 2.Definitions.

Section 3.Application of the Act.

Section 4.Tax authorities.

Section 5.Charge of tax.

Section 6.Scope of chargeable receipts.

Section 7.Computation of chargeable receipts.

Section 8.Return of chargeable receipts.

Section 9.Self-assessment.

Section 10.Assessment.

Section 11.Best judgment assessment.

Section 12.Re-opening of assessment at the instance of the assessee.

Section 13.Receipts escaping assessment.

Section 14.Advance payment of hotel receipts tax.

Section 15.Penalty for failure to furnish returns, comply with notices, concealment of receipts, etc.

Section 16.Penality for false estimate of, or failure to pay, hotel-receipts tax payable in advance.

Section 17.Opportunity of being heard.

Section 18.Appeals to the Commissioner (Appeals).

Section 19.Appeals to Appellate Tribunal.

Section 20.Rectification of mistakes.

Section 21.Hotel-receipts tax deductible in computing total income under Income-tax Act.

Section 22.Revision of order prejudicial to revenue.

Section 23.Revision of orders by Commissioner.

Section 24.Application of provisions of Income-tax Act.

Section 25.Income-tax papers to be available for the purposes of this Act.

Section 26.Wilful attempt to evade tax, etc.

Section 27.Failure to furnish returns of chargeable receipts.

Section 28.Failure to produce accounts and documents.

Section 29.False statement in verification, etc.

Section 30.Abetment of false return, etc.

Section 31.Punishment for second and subsequent offences.

Section 32.Certain offences to be non-cognizable.

Section 33.Institution of proceedings and composition of offences.

Section 34.Power to make rules.

Section 35.Power to exempt.

Section 36.Power to remove difficulties.

Section 37.[Repealed].