The Hotel-Receipts Tax Act, 1980
Central Act ยท Act 54 of 198036 provisions
The enactment
| Long title | An Act to impose a special tax on gross receipts of certain hotels. |
|---|---|
| Type | Act |
| Citation | Act 54 of 1980 |
| Year | 1980 |
| Jurisdiction | Central |
| Ministry | Ministry of Finance |
| Status | In force as published by the source |
| Provisions published | 36 |
| Subjects | taxation |
Full text, provision by provision
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- 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.
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