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Section 3: Levy of Tax

Jharkhand Taxation on Luxuries in Hotels Act, 2011State Act of Jharkhand · Act 21 of 2011

(1) There shall be levied and paid to the State Government a tax on Hotels by the proprietor (s) on the rent, exceeding Rs. 200 per day or part thereof, for a room or suite of rooms provided with luxuries in a hotel at the rate(s), as specified in the schedule appended to this Act.

(2) Notwithstanding anything contained in sub-section (1), the State Government by a notification may amend, alter, add, increase or decrease any rate(s) as specified in the schedule.

Explanation – ‘Day’ for the purpose of this Act shall mean a calendar day, beginning at midnight and part thereof.

Where this provision sits

ActJharkhand Taxation on Luxuries in Hotels Act, 2011
Section3
Marginal noteLevy of Tax
JurisdictionState of Jharkhand
StatusIn force as published by the source

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