Jharkhand Taxation on Luxuries in Hotels Act, 2011
State Act of Jharkhand · Act 21 of 201130 provisions
The enactment
| Type | Act |
|---|---|
| Citation | Act 21 of 2011 |
| Year | 2011 |
| Jurisdiction | State of Jharkhand |
| Status | In force as published by the source |
| Provisions published | 30 |
| Subjects | taxation |
Full text, provision by provision
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- Section 1 Short title, extent and commencement
- Section 2 Definitions
- Section 3 Levy of Tax
- Section 4 Compounding of Tax
- Section 5 Collection of tax by the proprietor
- Section 6 Registration
- Section 7 Returns
- Section 8 Payment of Tax
- Section 9 Assessment of Tax
- Section 10 Extension of period
- Section 11 Liability in case of default
- Section 12 Escaped amount of rent detected before assessment
- Section 13 Amount of Rent escaping assessment
- Section 14 Recovery of tax
- Section 15 Special mode of recovery
- Section 16 Liability to pay tax in case of transfer of business
- Section 17 Liability of dissolved firm or association of persons liable to pay tax under section 3 and 4
- Section 18 Maintenance of books of Accounts
- Section 19 Inspection, search and seizure
- Section 21 Appeal
- Section 22 Revision
- Section 23 Power to call for records
- Section 24 Review
- Section 25 Refund
- Section 26 Offences and Penalties
- Section 27 Compounding of offences
- Section 28 Bar to certain proceedings
- Section 29 Power to make rules
- Section 30 Repeal and savings
- Section 31 Removal of difficulty
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