REGISTERED No. DL-33004/92 The Gazette of India EXTRAORDINARY
PART II—Section 1 PUBLISHED BY AUTHORITY No. 19] NEW DELHI, MONDAY, JANUARY 25,1993/MAGHA 5,1914 Separate paging is given to this Part in order that it may be filed as a separate compilation MINISTRY OF LAW, JUSTICE AND COMPANY AFFAIRS (Legislative Department) New Delhi, the 25th January, 1993/ Magha 5, 1914 (Saka) THE HIMACHAL PRADESH TAX ON LUXURIES (IN HOTELS AND LODGING HOUSES) AMENDMENT ORDINANCE, 1993 No. 16 OF 1993 Promulgated by the President in the Forty-third Year of the Republic of India.
An Ordinance further to amend the Himachal Pradesh Tax on Luxuries (in Hotels and Lodging Houses) Act, 1979.
WHEREAS by a proclamation issued on the 15th day of December, 1992 by the President under article 356 of the Constitution, the powers of the Legislature of the State of Himachal Pradesh have been declared to be exercisable by or under the authority of Parliament;
AND WHEREAS the Himachal Pradesh Tax on Luxuries (In Hotels and Lodging Houses) Amendment Ordinance, 1992 further to amend the Himachal Padesh Tax on Luxuries (in Hotels and Lodging Houses) Act, 1979 was promulgated on 21st October, 1992;
AND WHEREAS Parliament is not in session and the President is satisfied that circumstances exist which render it necesary for him to take immediate action;
Now, THEREFORE, in exercise of the powers conferred by clause (1) of article 123 of the Constitution and of all other powers enabling him in that behalf, the President is pleased to promulgate the following Ordinance:—
1. (7) This Ordinance may be called the Himachal Pradesh Tax on Luxuries (in Hotels and Lodging Houses) Amendment Ordinance 1993.
(2) It shall be deemed to have come into force on the 1st day of Jury
1992.
Short title and commencement 2 THE GAffiTTE OF INDIA EXTRAORDINARY [PART II— Amendment of section 2.
Amendment of section
4.
Amendment of section 17-
2. In section 2 of the HimachafiPr&iesh Tax on Luxuries (in Hotels and lodging Houses) Act, 1979 (hereinafter inferred to as the principal Act), for clauses (d) and i(e)f the following clauses shall be substituted, namely:— ,>:.%dX'*i)a0*,'means jpy prtaniges or pait of premises including a house-boait restaurant, bar of a tent where lodging with or without board or ai^ Pud # eatables or b&v$r^es or other services are by way of business provided for a monetary consideration, and includes such premises as are given on rent during any -period of a financial year;
(e) "luxury provided in a hotel" means accommodation for residence provided in a hotel, rate of charges for which (including charges for airconditioning, telephone, television, radio, music, sports, extra beds and other amenities provided in a hotel) is twenty-five rupees per person 'per day or more;". ?
3. In section 4 of the principal Act,—
(i) u> sub-section (4),—
(a) for the words "the entire period of a financial year", the Words "such period of financial year as may be specified by notification issued under this sub-section" shall be substituted;
(&) the following proviso shall be inserted at, the end namely:— "Provided that the period of a financial year to be notified under this sub-section shall not be less than fifty per cent, of the number of days in that financial year.";
(«) after sub-section (5), the following sub-section shall be inserted, namely:— "(5A) During (flie period commencing from the 1st day of July, 1992 and ending on the,, day the notification revising the rate of luxury tax under sjub-seetton (5) is published in the Official Gazette issiued after the promulgation of the HJmachal Pradesh Tax on Luxuries (in Hotels and Lodging Houses) Amendnwint Ordinance, 1992 the luxury tax for the fjg&jfiases of sub-section (4) shall be and shall always be cfeemed to haw been levied at the rate of ten paise in a rupee."; and (Hi) in sub-section (6), for the words "the foregoing sub-sections", the words, brackets and figure "sub-section (2)" shall be substituted.
."4." In section 17 of the principarAct, in sub-section (3) after the proviso the following proviso shaft be inserted, namely:— "Provided further that-the-State Government may, for the purposes of sub-seetion (4) of section 4 make rules With retrospective effect,' but not earlier than the 1st day of My, 1992.".
H.P. Act, 15 of 1979 SEC. 1] THE GAZETTE OF INDIA EXTRAORDINARY 3 Repeal and saving.
5. (2) The Himachal Pradesh Tax on Luxuries (in Hotels and Lodging Houses) Amendment Ordinance, 1992 is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action tafcah under the principal Act, as amended by the Ordinance referred to in sulb.
section (7), shall be deemed to have been done or taken, under the corresn ponding provisions of the principal Act, as amended by this Ordinance, as ifi the provisions of this Ordinance were in force at all material times.
H. P.
Ordinance 7 of 1992.
SHANKER DAYAL SHARMA, President.
K. L. MOHANPURIA, Secy, to the Govt. of India.
PRINTED BY THE MANAGER, GOVERNMENT OF INDIA PRESS, MTNTO HOAD, NEW DFLHl AND PUBLISHED BY THE CONTROLLER OP PUBLICATIONS, DELHI, 1993