(1) Every registered hotelier shall furnish . returns for such period, by such dates, and to such autho rity, as may be prescribed .
(2) If anv hotelier, having furnished return under sub-section (1 ), . discovers any omission or incorrect statement therein, he may furnish a re vised return before the expiry of three months next following the last date prescribed for _ furni- , shing the original return.
Prohibition 11. , ( 1) No· ~erson shall collect any sum by way a~ainst colic-of tax in respect of his business to the extent cuon of tax h h . 1· bl . d th A _in certain t at e IS not 1a e to pay 1t un er e ct.
cases.
(2) No person who is not a registered hote lier and liable to pay tax · in respect of ·luxury' provided in any hotel, shall collect any sum by way of tax from any other person and no regis tered hotelier shall c.ollect any amount by way of tax in excess of the amount of tax payable by him under the provisions of this Act :
Provided that, this sub-section shall not apply where a person is required to com~ct such amount of the tax separately in order 'to comply with the conditions and restrictions imposed on him under the provisions of 3.JlY l?-w for the time being in force.
l 412 rBE ASSAM GAZET"rE. !x1·R.AoRDINARY. APRiL . 21, l989 - --~ ----- - Bill or cash 12. A registered hotelier shall issue to the cusmemoran- b '11 h d dum to be tomer or customers a . I or cas memoran um issued to serially numben.d, signecl and dated by him or his customer. servant, manager or agent and showing therein such other particulars as may be prescribed. Hr, shall keep a counterfoil or duplicate of such bill or cash memorandum duly sign~d and dated and preserve it for a period of not less than eight years from the date of the transaction.
Accounts. 13. (1) Every hotelier liable to pay tax ' under this Act, and every hotelier who is required so to do by the assessing officer by notice served on him in the prescribed manner · shall keep a true account of the luxury provid.ed by him in .the hotel.
(2) If the assessing officer considers that the accounts kept are not sufficiently clear .or intelli- .
giblc to enabJe him to determine whether or not ci. hotelier is liable to tax during any perio~, or are so kept as not to enable a proper scrutiny of the returns or the statement furnished, the assess ing officer may require- such hotelier by notice in writing to keep such accounts in such form or manner as in his opinion is necessary for the pur pose of proper assessment and as he may, subject to anything that may be prescribed in that behalf, in writing direct.
(3) The ComD?-is~ioner may, subject t~ su~h conditions or restnct1ons as may be prescribed m this behalf, by notice in writing direct any hotelier, or by notification in the Official Gazette, direct any ' ·class of hoteliers to maintain accounts and records showing such particulars regarding their business in such form, and in such manner, as may be speci fied by him .
. . (4) Every - registered hotelier shall ordinarily keep all his accounts, registers and documents relating to his business at the place or places of business specified in his certificate of registration or, with the previous approval of the assessing officer, at such other place as may be approved by the a..sessing officer.
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THE ASSAM GAZETI'E, . EXTRAORDINARY APRIL 2 i, l 989 413 Hotelier to 14. Every hotelier, who is liable to pay tax, declare the d h · H" d ·d. 'd d f: 'I name of ow- an w o is a in u un 1v1 e aro1 y, Of . an assoner of busi- ciation or club or society or firm or company, or ness. who carries on business as the guardian or trustee or Imposition of penalt y for contra vening cer tain provi sions.
otherwise on behalf of another person, shall within the period prescribed send to the authority . prescribed, a declaration in the manner prescribed stating the name of the person or persons who is the owner or who are the ·owners of the hotel. Such declar- · aticm m"y be revised from time to time.