5.0. No , Date .. 1. • In exerose ol the powers conferred by Section 29 of the Jharkhand Taxation on tuxurtes In Hotel AD. 2011 (Jharlchand Act No.21, 2011), the Governor of Jharkhand hereby makes the following Rules: •
1. Short Title and Commencement, • (I) These Rules shall be ailled the Jllar1<hand taxaoon on luxuries m hotels rules, 2011.
(u) These Rules shall be deemed to have come Into force on the Appointed Day on whic:h the Act came Into force.
2. Dennitions: • In these Rules, unless there is anyttung repugnant In the subject or context,·
(1) "Act" means, the Jharkhand Taxation on Luxunes 111 Hotel Act 2011 (Jharichand Act No .•.•• , 2011).
(Ii) "Circle or sub-circle" means: a unit of Commercial Taxes Administri'tlon; as specified in the Notifications issued in this behalf from time to llme under the proVislons of the Jharkhand Value Added Tax At:X 2005 and the Rules made thereunder; within the local limits of which a Hoteliers place o( business rs situated or In which he Is registered, under Rule 3.
(111) "Designated Bank" means any bank having treasury transactions or such other bank as notified/ authorised by Government to receive any amount; whether electronically or otherwise, due under the Act on behalf ol Government.
(Iv) "Digital Key•, means In an asymmetnc crypto system, a pnvate key and its mathematically related public key, which are so related that the public key can vcnfy a digital signature created by the private key or the key or a key pair used to verity a digital signature and listed in the D1Q1tal Signature Certificate under the Provisions of lnrormauon Technology Act 2000,
(v) "Digital Signature• means autherbcabOn of any electronic record by a subscnber by means of an electronic method or procedure In accordance with the provisions of Section 3 of Information Technology Act 2000;
(vi) "Fees• means, any fee leViable under these Rules.
(V11) "Form• means, a Form prescnbed and appended under these Rules.
(v,11) "Government Treasury• means, a Govt. Treasury in the State of Jharkhand, and includes a "sub-treasury''.
(be) "Hotelier" means the proprietor or any other person who is liable to pay tax under sectlon-3 of the Act and includes such per50ll(s) in respect of whom any proceeding have been Initiated under the Act for assessment r:J tax payable by such person(s)
(x) "Key pair" is a asymmetric crypto system, means a pnvate key and Its mathematically relat!.?d public key, which are so related that the public key can verify a digital Stgnature created by the pnvate key.
(x,) "Private key• means the key or a key pair used to create a d191tal signature.
(xii) "Prescribed authorities• and •authority" means the authonbes as specified In sedlon
(2)(c), (2)(d), (2)(e) and (2)(g) of the Act
(xiii) "Registering Authority' means, the In-charge of the orde or sub-clrde.
(xiv) "Residence" means occupation ot room or rooms of hotel occuptcd in considerauon for a rent or othefwise for a day or part thereof.
(xv) "Section• means, a Section of the Act, and includes ·sub·Sectlon or clauses".
(xvi) •secure Digital Signature• means such digital signature satisfying the requirements of section 15 of the Information Technology Act. 2000.
(xvu) "Signature• includes "Digital Signature•.
(XV111) •supply" means, supply of food, ~. noo-alcohol1c beverages, ak:ohohc beverages and any other goods supplied to the occupier on account of sale or otherwise.
(><ix) "Verify" In relation to a digital signat\re, electronic record or public key, with its grammatical varlatlons and cognate expressions means to determine whether -
(a) The ln1bal electronic record was atl'ixed with the dg1tal signature by the use ot private key corresponding to the publ,c key of the subscnber.
(b) The Initial electronic record is retained Intact or has been altered since such electronic record was so affixed with the digital signature.
Explanation: • For the purpose ol thts dause "subscnber" means a person m whose name the digital sognarure 1s issued.
THE lHARKHAND TAXATION ON LUXURIES IN HOTELS RULES, 2011 words and expressions used herein above but not defined shall have the same rne811ng as assigned to them m the Act and the Jhari\hand Value Added Tax Act, 2005. '
3. Registration of Hotelier: • ( 1) Every Hotelier, who Is liable to pay tax, shall make a applicatlon for registration electronically In the offioal webs.te of department of commercial taxes In Form JHLT 101 roc registration under sub-secbon (2) or Sectloll 6 within thirty days from the date or his becoming llable for payment of tax under the Act or within forty five days after the commencement of these Rules, to the Registering Authority, In whose area the pnndpal place of the business or otherwise of the Hotelier is located, along with two copies of his recent passport size colour photographs_
(2) Such application for registrabon may be filed either lS1der digital signarure or without any digital signall.lre electronically through said website and follow the steps/ Instructions contained In the software specialty evol\'ed roc this purpose.
(a) The applicant shaU rece,ve the acknowledgement number for further reference as regard to the sald appl,cabon.
(b) The said electronic applicabon thereafter shall be venfied and the applicant shall be Informed electronically within two days to be present within two days, before the prescnoed authority with the requisite document(s).
(c) On such speofied date the applicant shall fll'mh the secunty bond as required under Rule 4 and also file the hard COf7f of the appllc:abon in JHLT 101, duly filled and signed as required under dause (b) or sub rule (3) of this rule, wllh lhe requisite fees along with an affidavit, certifying that the contents or the said application In Fo1 m JHLT 101 are true and correct.
(d) The presaibed authonty being sansfied and subJect to Rule 4 and sub rule(4) or this rule, shall Issue reg1strabon certificate in JHLT 102 w1th1n one day after the duly filled and signed hard copy m Form JHLT 101 and such other document(s) have been filed under clause (c) sub-rule.
Explanauon: For the purpose or thas rule the holidays shall not be counted as a day.
(e) Notwithstanding anything conta111ed in this rule, the Commissioner may evolve criteria, other than those prescnbed in this rule for the purpose of filing of application and obtaining of registl'lltlon electronieally.
(3) (a) Notwithstanding anything contained 1n sub-rule (1) such application for reglstrabon ,n Form JHLT 101, may by option, be flied by such Hotelier manually.
(b) Such an application shall be Signed, as the Applicant, by tne proprietor of the business; or in the case of a firm, by the partner authonsed to act on behalf of the firm;
or in the case or the business of an in!Mded Hindu family, by the Karta; or in the case of a company Incorporated under the Indian Companies Act, 1956 (1 or 1956) or a Corporation constituted under any law, by the Principal Officer or the Chief Executive Officer thereof; or In the case of a SOCJety, dub °' assocaucn or persons or a Department of Government or local authonty, by the Pnnopal Executive Officl!r, or offlll!r·ln<harge thereof, and venfied In the manner prescnbed in the said Form.
(c) The Registering Authonty after receMng the said application, shall issue a receipt for the application or registration.
(d) Such an appllcation shall be flied oc presented by a Hotelier within thirty days from the date or his becoming liable for payment or tax under the /la. or within f()(ty live days after the commencement or these Rules.
(4) Where the Registering Authority 1s salisfled, that the Information furnished to him in applicatlon In Form JHLT 101 Is true and correct, and that the Hotelier Is genuine, he shall subJeel to Rule 4, Issue to the Hotelier a Regstrabon certificate In Form JHLT 102 within five days from the date of filing of such applicatiOn, and allot him a eleven digit registration number, which shall have the number the state code, the computer generated two digit code, the clrde code, forty five, followed by the three digit registration number.
(5) Where the Registering Authority 1s not satisfied with the Information furnished by the applicant and has reasons to belie11e that the applicant does not meet the requirements roc registration as Hotelier, he shall prov,de an oppoc11.Jn1ty spcofytng the reasons roc 2 s. Certificate of Registration
(1) The cerbficate of registration shall be displayed in a conspicuous place at the place or business, mentioned in such certiflcate.
(2) No certificate of registration issued, shall be transferable.
(3) Where the certificate of registratiOn issued 1s IOst, destroyed, defaced or mutilated, a duplicate cerMcate shall be obta.ned from the Registering Authority on payment of prescribed fee.
Provided where the reglstratlOll certificate granted under these rules Is lost, or destroyed or becomes Illegible, or have been defaced, the Hotelier shall forthwith apply to the Registering Authonty, for the grant ot a dupllcate copy of such certificate. The said
4. Security: • ( l) Where the Registenng Authonty 1s of the op,nlOO that II Hotelier who Is liable to pay ta)( should furnish security for the proper payment of tax payable by him, the said authority may direct him to Furnish, within such reasonable time not exceeding two days or earlier, as may be nxed by the said autnonty, serunty for an amount which, In the op,nlon of the Sllld authority may deem Just and proper.
(2) Such security may, subject to satisfaction of the Registering Authority, be furnished by the Hotelier, In any of the following ways, namely- (a} by depositing such amouit 111 cash, 111 a Government Trea5U1Y; or
(b) by depositing such amount ,nto the different schemes of the Post Office and pledging the such C.erbficates of deposit and depositing the same with the said authority; or
(c) by furnishing two Sureties, who are e,ther registered assesses under the IV:t or the registered dealers registered under the Jhat1<hand Value Added Tax Act, 2005, and are regular1y abiding the pro11151ons under the Act, and are acceptable to the said authority, by executing a secunty bond for such amount In Form JHLT 105; or
(d) by furnishing to the said authority a guarantee from a Nauenallzed Bank approved In this behalf by the said aud'lonty, agreeing to pay to the State Government, on demand the amount of secunty fixed by the said authority.
Provided such security shall also be furnshed once In every five years.
(3) At any time, the said aulhonty may to In sa11sfacbon, Increase or reduce the amount ol seaKity furnished in this behalf.
refusal before pass,ng any order for such refusal to tSSUe reg1strabon cert1ncate and for this he shall Issue a nottoe In Fonn JHLT 301.
(6) The Registering Authority shall enter the name and style of the business, the date of commencement of liability and the name and ilddress of the applicant; and
(7) The full Information contained 1n the applieat,oo for reglstrabOn mentioned tn sub-rule (3) and sub-rule (1) shall be entered In the computer/register withln two days of the receipt of such appllcatlon.
(8) Every registered Hotelier shall dedare the name of his Business Manager(s) In Form JHLT 104, along w,th two Passport Sile colored photograph of such busmess Manager(s}.
(9) Notwithstanding anything contamed m these Rules, the commissioner, in order to achieve the objectives of electronlc methods and automation lnclud1ng the provision relating to digital signatures, electronic governance, attribution acknowledgement and dispatch of electronic records, secure electronic records and sea,e digital signatures and d1g1tal signature certificates; may determine criteria and shall in so far as they are feasible, apply to the said electronic procedures.
(10) Where any notice or communicatiOn Is prepared on any automated data processing system and Is proper1y served on any Hote»er or person, then the said nobce or communcabon shall not be required to be personally signed by any officer or person and the said notice or communication shall not be deemed to be Invalid merely on the ground that It is not personally signed by any such officer.
( 11) For the proper functlOOS of the departmental etectronlc system, all the registered HotelJers are required to furnish their PAN, e-ma~ Id, mobole numbers and fax numbers to the lncharge of their respective orces, 3 ( l) Where a Hotelier ceases to cany on his business, the Hoteller or his legal representative shall apply before the Registenng AuthonlY for cancellabon of reglstrabon w,thin fifteen days of the dosure of business 1n Form JHLT 106.
(2) SubJect to sub-rure (3), a Hotelier may apply In wr1bng on Form JHLT 106 to have his registration cancelled If,
(a) Wlth respect to the preceding pertod of three consecutive years, the taxable tumo'lef' did not exceed speofled quantum as speofied in Section 3 of the AC..
(3) The Registering Authonty may cancel the registration of a Hoteller who has applied for cancellation under sub-rule (1) or sub-rule (2) of this rule If It Is satisfied that there are valid reasons for such cancellatJon of registration. The cancellation shall be Intimated in Form JHLT 107.
(4) The authonty presmbed may cancel the registration ot a Hotelier registered under Seaion 6 of the Act, where the Hotel,er-
(a) has not kept proper acc.ounbng recotds relating to any business activity carried on by him; or
(b) has not submitted true, correct and complete tax returns; or
(c) not complying the prov1SionS of the Aa and Rules.
(5) Wherever any order of cancellation or refusal to cancel of an application Is made, the Hotelier shall be given an opportumty of being heard and for this purpose the presa1bed authority shall Issue a notice in JHLT 301
8. Returns (I) Every registered Hotelier shal file a true, complete and correct retum under sub-section ( 1) of Section 7 In Form JHLT 20 I and It shall be filed In a circle, where such Hotelier ls registered under the Act, within twenty five days after the end of the quarter.
(2) Every registered Hotelier, who is l1able to f~ Reti.rn under sub-rule {I) of this rule shall also Ille an Annual Retum ,n Form JHL T 202, by the end of the month of July after expiry of the year.
(3) if any Hotelier having tumished a retum in Form JHLT 201, nncts any omission or Incorrect information therein, other than as a result ot an inspection or receipt of any other mformabon or evidence by the authonty prescnbed, he shall fumsh a revised return in Form JHLT 201, stating theretn the reasons thereof Indicating ln Form JHLT 201 as "Revised" In red colour and also indicating the Penod of such revised returns in red colour before the expiry the year.
(4) Where the Hotelier tiles an application for cancellation of its registration certJficate, a final return in Form JHLT 202 shaU be aa:ompanoed wrth such apphcabon.
(5) Notwithstanding anything contained in this rule, the Rule 14 of the Jharkhand Value Added Tax Rules, 2006 shall be applied mutatis mutandis and followed for the purpose of filing the returns electronically.
(1) An Hotelier registered under Secbon 6 of the AC., shall Inform the Registering Authonty in writing within thirty days in the Presoibed Form In Form JHLT 103:-
(1) of any change In the name, address, of the place of branches or disconbnuatlon of the business; or
(ii) or a change In orrum513nces of the Hotelier, which leads to cessation of business;
or
(iii) of any changes ,n the constitution or status of business; or
(iv) of a change m bank account details.
(v) of a chall9C In e-maij id, Fax/Phooe Nos. or Mobile Numbers.
7. Procedure for cancellation of Registration.
6. Amendment or Registration Certificate: - authority shall, after such venflcatlon as may be necessary and after obta,n,ng an Affidavit, In case of loss or ~. Issue to the Hotet,er a copy or the ong1nal ceruncate, after stamping and mar!Qng in •Red Colour• thereon the words, 'D\Jphcate Copy".
(a) A Challan shall be filled up 111 quadruplicate. The portion or the Challan marked •onglnal" shall be sent by the Treasury Officer to Circle. A portion or the challan marked "Duplicate" shall be returned to the Hotelier or the payer after being duly receipted. The Hotelier or the payer shall retain the portion marked "triplicate• and shall rurnish the portion marked "QuadrupliCate• along With his return to the authonty prescnbed m Rule 23.
(b) Notwithstanding anything contained in sub-rure (t) or sub-rule (2) the State Government may by an order provide for the acx:eptance or payments or any tax or penalty directly by any branch of the State Bank of India or or any other Sched~ Bank. The manner In which such payments shall be made by a Hotelier or accepted by the Branch of the Bank and other matters Incidental thereto shall be speofied In the order and be subject to such condillons and restrictions as may be raid down therein.
(3) If any registered Hotelier hawig rumished a renm In Form JHLT 201 and subsequently furnish a revised return under sub-rule (3) of Rule 8, shall pay the different amount of tax according to the Revised Return, along wrth an interest @ 2.5% per month or part thereof.
( 4) In the case of a registered Hoteher °' any other Hotelier or person, liable to pay tax, ,nterest or penalty thereof, shall be paid into the Government Treasury by such date as may be specified In the notice issued in Form JHLT 301 for this purpose and such tax, Interest, Penalty or any other dues shall be paid In Form JHLT 203.
(5) Notwithstanding anything conta,ned 111 this rule; the Form JHLT 203, ror the purpose or deposrtmg tax shall be in the Head "0045/105" t.e. Tax on luxuries, shall be m white colour.
(6) If any tax due on account or annual retum In Form lHLT 202, such tax shall be depos,ted w1thm LS'" of the month of July after the end or the year along wtth the Interest payable C 2.5% per month or part thereof
(7) Notwithstanding anything contained 1n this rule, the Rule 15 of the Jharkhand Value Added Tax Rules, 2006 shall be applied mutatls mutand,s and followed for the purpose of payment or tax electronically.
10. Notice or Demand and Excess Payment - ( 1) A notice of demand for tax, Penalty, Interest payable under the provisions of the Act or notice or excess payment In accordance wtth the proviSions of the Act, shall be in Form JHLT 302.
(2) A notice or demand under Secbon 9 of the Act shaft be In Form JHLT 302.
(3) (a) ln case where any amount of tax, Penalty, or Interest remains unpaid, even arter the due date of payment 1n pursuance to the Notice issued under Section 14; shall be recoverable as arrear or land re11e!U!, and for such recovery a requisition shall be forwarded to the Distnct Certificate Officer.
(b) Where a requisition has been forwarded to the District Certificate omcer, and where any proceeding has been started for recovery of tax, Penalty, Interest or part thereof or any other amount remaining unpaid, have been commenced and the amount or tax, Penalty, Interest or any other amount is subsequently s, Payment or Tax
(1) (a) In the case of a registered Hotelier, the tax declared to be as due In a return In Form JliLT 201, shall be paid, not rater than 15th day after the end or the that month In challan Form )HLT 203 falling which an Interest shal be payable @ 2.5% per month or part thereof.
(2) The Form lHLT 201, return shall be ilCtOlllpanied by a receipt either elec:tronically generated or from Government treasury, or a aossed demand draft or a crossed cheque drawn on the local bank In the State or lharkhand In favour or the authority prescnbed.
Provided, If the ln-dlarge or the orde, iS sabstied that a Hotelier has been and rs maintaining adequate funds In htS bank account, he may permit him to pay the amount of tax lndudlng penalty, If any where such amount exceeds Rs.1,000/· through a crossed cheque or crossed bank draft on bank funcbonlng at the place where the Government Treasury ls situated. Such pem1ISSIOl1 may, at any time, be revoked w•thout ass,gning any reason:
Explanation - 5 11, Refunds - ( I) For the purpose of Section 25, the rollovrng shall be the prescribed authonty:·
(a) Commercial Taxes otricer, ln-dlarge of the Orde, 1f the amount to be refunded does not exceed Rs.25000/· ; and {b) Assistant CommlSSIOner of Comrnerdal Taxes, In-charge of the Orcle, 1f the amount to be refunded does not exceed Rs.50000/·; and
(c) Dy. Commissioner of Commercial Taxes, In-charge of the Circle, If the amount to be refunded does not exceed Rs. l,00,000/·; and
(d) The Joint Commissioner of Commeroal Taxes (Administration), If the amount to be refunded exceeds, Rs.l,00,000/·.
(2) The dalm for refund under Section 25 of the Act, shall be made by a Hotelier In Form JHLT 108, within ninety days, from the date of receivmg JHLT 302.
Provided the CommisSioner, on application; may condone the delay for fil lll9 the daim or refund.
(3) Any Hotelier who datms any refund In excess of tax, shall not be eligible for any refund, unless all the returns due have been filed and all the taxes, Interest or Penalties due have been paid, and a notice of excess demand has been Issued by the prescnbed authonty and received by such Hotelier.
('I) The authonty prescribed shall have the powers to adjust any amount due to be refunded against any taxes, pe1,alty or Interest outstanding under the Act or under the Jharkhand Value Added Tax Act, 2005 or under lhe Cencral Sales Tax Act 1956.
(5) The Refund Payment Order, 1n the case or "Refund Ad)UStment Order" or 'RAO' shall be m Form JHLT 205 and In the case or refund In cash, shall be In Form JHLT 20'1.
12. Proprietors to issue Biiis and Records to be maintained by a Hotelier· ( 1) Every propnetor of a hotel liable to pay tax under the 3 of the Art, shall Issue a ball or cash memorandum in respect of the charges ror occupation ror residence 1n a hotel collected by him. Such bill or cash memorandum shan contain the particulars regarding the Full name and address of the person(s), period of stay, period of residence and the charges/rent thereof, separately for:· {i) Occupation for residence {including charges for air-conditioning, television, radio, music, extra beds and the like charges);
(II) Supply of food and beverages;
(Iii) Supply of Alcoholic beverages;
(iv) Providing telephone calls; and
(v) the amount or tax collected for each of the description herein above In clauses (1),(11) and {iii) or this sub-rule.
(2) Every proprietor or a hotel shall keep machine/computer printed bill books or cash memoranda, the pages or which shall have printed serla I numbers and shall be affixed with the seal of the registering authority.
(3) Every proprietor of a hotel shall keep a stock register showing the serial numbers of bills or cash memoranda got sealed by the registering authority and the serial numbers of bills or cash memoranda issued during and for each month.
(4) Every proprietor shall maintain,· {a) Information of residential accommodation and tariff thereof in respect of room or rooms for tus hotel;
(b) Dally account of occupation or residential occupation In his hotel and collection or tax thereof; and
(c) Monthly abstract of collection and remittance of tax.
(5) Every propnetor or a hotel shan display a notice board In conspicuous place of his enhanced or reduced as a result of any order, the requisitioning officer (In-charge or Orde) shal revtse such recps,bOO and Inform the Hotelier, as well as the D1stnct certificate OfflCl!f'. • 6 -
15. Assessment of Hotelier who fails to get himself Registered
(1) If the prescribed authonty, upon information which has come into his possession, IS satisfied that any Hotelier who has been liable to pay tax under the Act, In respect of any period, has failed to get himself willfully regiStered, the prescribed authonty shall proceed to assess to the best of his Judgment l.W1del" sub-section (3) of sectlOll 9 ot the Act; the amount of tax due from the Hotelier tn respea of such period and all subsequent per,ods
14. Assessment (I} For the purpose of assessment under seaion 9 of the PC., the provisions of 5ecllon 35 of NAT Act 2005 and the rules made thereunder, shall apply mutatls mutandls.
(2) For the purpose of self-assessment the Hotelier shall rne his claim In Form JHLT 109 within six months alter the expiry of year.
(3) Where an applicabon has been tiled under sub-rue (2) of this rule In Form JHLT 109, the prescnbed authontles, 1r not satlSfied may tSSUe a notice In JHLT 301 w1thln 45 days of furnishing the said application. If no nobCl! has been Issued to this effect, it sl,all be deemed the Hotelier has been self assessed
(4) The tax assessed under Seaton 9 shaU be payable within thirty days or on such day as speofled In said notla!, from the date of recept cl notJce of demand In JHLT 302, failing which a notice in JHLT 301 shaft be Issued for payment of Interest and penalty as provided in sub-section (1) Section 1'1 of the Act
13. Taxable turnover and calculation of tax payable· (I) The taxable turnover of a Hotelter shaft be detenmned on the value or the bills as raised by the hotelier by way of rent for a room or rooms of a hotel, which shall be exclusive of tax charged therein.
(2) Where hotelier issues cnnsolidated bills which are lndus,ve ol tax for rent, food and non alcoholic beverages charges: a deductJon; d VAT paid or payable under section 17 of the Jharkhand Value Added Tax sa 2005, save as provided In sub-rule (3), may be admissible, provided such hotelier Is also registered under the said JVAT Act OS.
(3) Where a registered hotelier, 111 respea of any receipt on which tax is payable by him, either,-
(i) include the amount, if any, collected by him separately by way of tax, from the ocx:upier on which tax Is leviable; or
(ii) Where the tax 1s not separately collected: deduct from the receipt as per tariff charged; a sum calculated m acmrdana! w,th the formula gtven hereunder:- The formula shall be as follows:- Receipt multiplied by R/lOO+R where 'R' means the rate of tax.
hotel (reception room or the place where the rent for accommodation is collected, as the case may be) displaying rates of charges for different types of accommodation for residence provided In the hotel.
(6) Every Hotelier shall keep and maintain a tM! and correct account of his business transactions preferably In English, Hindi or any other languages whether electronieally, which can be readable to the Prescnbed AuthonlleS.
(7) ~ following records In par\lCUlar shal be maintained:
(a) Computer/electronic records, where available.
(b) Annual accounts lndudlng trading, profit and toss accounts, and the balance sheet thereof.
(c) Bank records, lndud,ng statements, chequebook c01..11terfoils and pay-In-slips.
(8) All records speafted m this rule shall be retained and made available for inspections I verifications for a period of three years, after the end of the year.
(9) Every Hotelier who keeps and maintains the accounts In a language other than English shall adopt international numerals in the maintenance or such accounts.
7 - •
16. Memorandum of Appeal and Revision
(1) Every Appeal or apphcabon for ReviS10n shall·
(a) Speofy the name and address of the appellant/applicant lndudlng e-mail Id, mobile number and fax numbers;
(b) Speafy the date of order against wl'Mch tt rs made;
(c) Specify the grourlds on which appeal or revision is preferred without any argument or narration and numbered consecutively;
(d) state precisely the relief prayed for; and
(e) Specify the date on which order was communicated to the appellant or applicant;
(f) Contain a dear statement of facts;
be signed and venOed by the appellant or appliG!nt or an agent duly authorised by horn 111 writing in this behalf in the foliowlng Form, namely:
I the appellant/applicant named In the above memorandum of appeal/appllcaUon for revision do hereby declare that, what Is stated therein, is true to the best of my knowledge and belief •..................................
Signature
(2) (a) The Memorandum of Appeal shall be accnmpanced by:
(i) A oertilied C1Jf1'f ot the impugned otder; and (II) a copy of the challan In Form JHLT 203 In proof of the payment of the amount of tax in accordance with the provisions of sub-sectlon ( 1) of Section 21;
(3) An appeal against an order of assessment or against an order-Imposing penalty shall be in Form JHLT 601 and shall be presented w,thn fortY five days from the date of receipt or noboe of demand, against which it iS filed.
( 4) An application for revis,on before the commissioner shall be In Form JHLT 602 and shall be presented within ninety days from the date of the receipt of the order against which it is filed.
(S) Tribunal
(6) The memorandum of appeal or apphcabOn for revision shall be In duphcate and shall either be presented to the appellate or revislonal authority either by hand or by registered post.
(7) An appellate authonty shall, ord,nanly v.,t/lln thirty days of the presentation of the appeal, either admit or reJect ll arter proper exam1natxm of the impugned order and/or the record relating to such order.
Provided the Appellate or the Rev,s1onal Authority may CX>ndone the delay In filing such Appeal or Revision within the specified time, Ol'I an ApplocatJOn tiled by the Appellant or Applicant In Form JHLT 603.
Provided further the appeal under St.t>-nte (1) and revision under sub·rule(4) shaJ be disposal within one year of filing such appeal or n!lllSIOl'I.
17. Disposal of Appeal or Application for Revision ( 1) If a Memorandum of Appeal or an Application for Revision does not comply w,th all the requirements of Rule 16, Appellate or Revislonal authority may reject it summarily:
Provided that no Appeal or ApplocatiOn ror ReYision shall be summarily rejected under this sub-rule unless the Appellant or Applicant has been given a reasonable opportunity in Form JHLT 301 to amend the Memorandum or Application so as to bnng ,t into conformity with all the requirements or Rule 16.
(2) An Appeal or Application for Rev!Slon may be summarily rejected on other reasonable grounds after giving the Appellant or Applicant a reasonable opportunity of being heard and for this purpose a oouce u, JHLT 301 shal be issued,
(3) (1) If an appeUant mtends to pray for stay of recovery of the disputed amount or tax, penalty or interest ansong out ot an order Appealed against, he shall make a stay petition contam,ng, tnter·aha, substance of facts leading to the exact amount of and In making such assessment shall grve the dealer reasonable opportunity of bemg heard In Form )HLT 301,
(2) Notwithstanding anything contained ,n sub-rule(!), the prescribed authonty may, of he iS saUsl\ed that the default was w,thout reasonable cause, direct that the such Hotelier shall pay, by way of Interest O S'Mo for each month of such default , In addotioo to the amolSlt of tax so assessed.
8 - tax, penalty or Interest sought to be stayed and the exact amount or tax, penalty or Interest disputed, payment of tllx before and alter the said order and reasons ln brief for see1<1119 stay, and stay pebtton shall be presented alor19 with the memorandum of appeal under Rule 16 m Form JHLT 604.
(11) Where a stay petltlon has been presented by an appellant ak>r19 with the Memorandum of Appeal or along with appllcabon for Revision before the Appellate authority or the R(?IIISlonal AUthonty, as the case may be, and such Appeal or Revision has been entertained, he shall, after giving such Appellant a reasonable opportunity In Form JHLT 301 ot being heard, dispose of such stay petition Within one month from the date of preseni:aoon of such Petition.
(iii) The Appellate or the ReYislonal Aulhortty, as the case may be, may, in tas d,screbon, by an order in wriling, S1lly realisabon of the amount of tax or ante-est, part or whole, as the case may be, In dispute, on such terms ;md conditions as he may deem fit and proper m the facts and circumstances of the case.
(Iv) If tile reallsatlon of the amomt of tax, penalty or Interest Is stayed by the Appellate Authonty subject to payment of such amount of tax penalty or interest.
or furnishing sea.mty for secunng the payment of the amount ot tax, penalty or Interest in dispute, as the case may be, speOfled 1n the order referred to III rue 35, the appellant shall pay such amount of tax, penalty or interest, or fumish such security, by the date speafled ,n such order.
(v) Where an appellant rails to pay any amount of tax or Interest In dispute which he Is required to pay acx:ordlng to the order referred to In sub·dause (Iv) by the date specified therein or such other date as may be allowed by the Appellate Authority, such order staying realiZabon of the amount of tax, or Interest, as the case may be, shall stand automabeillly vacated after the expiry of the date speafied 1n the order or such other date as may be allowed by the Appellate Authority.
(4) Where an application for appeal or revision Is admitted for hearing on merit the Appellate or Rcvlslonal Authority shall, after giving the parties concerned a reasonable opportunity In Form JHLT 301 of being heard, fix a date for pa551ng the final order on the appeal or appllcat,on for revision as the case may be, 1f the order is not passed on the date of hearing.
18. Stay of the Recovery of the Amount Payable under the Act· An Appellate or Rev1s1onal Authority may, on appf1Catlon, stay recovery of any amount payable under the Act In respect of which an appeal has been entertained by the said authority; berore allowing such stay the said authonty may obtain and consider a report from the In-charge of the orde, to which such dues relate.
19. Services of Notice
(1) Notices under the /Id. or these rules may be served by any of the following methods, namely:· (I) by delivering or rendenng a copy of the notice to the addressee 01 to any adult male member or his famlly residing with him or to his manager, Ir any, declared under sub-rule (8) of rule 3 of these Rules; or (II) by Post or by Speed Post; or
(111) by such couner services as approved by the Commissioner or the Joant Commissioner (Adm1ntstrat>0n) In-charge of the d1vi5"ln concerned; or
(iv) by fax, by e-man seNice °' by any other electronic means.
Rule 50 of the Jharkhand Value Added Tax Rules, 2006 for its appllcablllty for the purpose of this rule shall, apply mutabs-mutand1s.
20. Appearance before Taxlng Authorities and Tribunal and Appointment of "Tax Practitioners"
(1) Mf person who Is entitled or reqwed to appear before any presaibed authority, 1n relabon with any proceedings under the Act: may be represented before such authonty, as prescribed under rule 51 of the Jharkhand Value Added Tax Rules, 2006.
Rule SJ of the Jharkhand Value Added Tax Rl.ies, 2006 for Its applicability for the purpose of this rule shall, apply mutatls·rnutandis.
9
26. Fees The following Fees shall be payable in connection with proceeding under the Act and other matter ancillary or Incidental thereto, namely: •
(a) Upon a memorandum of Appeal against an order of assessment or penalty or both 2% of the amount in dispute calculated to the nearest of Rupees subject to a minimum of Rupees one hundred and a maximum of rupees one thousand.
2l. Review
(1) When any authority appointed under Section 2(c), (d), (e) and (g) reviews under Section 24 of the Act any order passed under the Act, it shall record reasons for doing so.
(2) save w,th the previous sanction or the Commissioner or an authority specially authorised by him In this behalf no authority appointed under Section 2(d), (e) and (g), other than the Commissioner, shall review any such 04'der except before the expiry or twelve months from the date of passing of the order which Is sought to be reviewed.
(3) save with the previous sanction of the Commissioner or an authority speaflcally authorised by him In this behalf, no authonty appointed under Section 2(d), (e) and (g) other than the Commissioner, shall review any order, which has been passed by any of its predecessors In office.
( 4) Provided that no such review, if it has the effect of enhanong the tax or penalty or botn, or of reducing a refund shall be made unless the prescribed authority gives a reasonable opportunity of being heard and for this purpose a notice in JHLT 301 shall be Issued.
22. Investigation of Offences For the purposes of Section 26 the Comllllssione< may authonsed any authority or officer appointed under Section 2(d),(e) and (g) of the Act to investigate, either generally or In respect of a particular case or dass of cases, all or any of the offences punishable under the Act. The officer so authorised shall conduct such Investigation in accordance with the provisions of Section 26 of the Act.
23. Prescribed Authority or the Authority for the purposes of certain Sections of the Act
(1) The Commissioner shall be the Presalbed Authority for the purpose or Section 22, 24 and 27 of the Act. The Deputy commissioner/the assistant commlssloner/Commeroal Taxes Officer ln·charge or the Orde shall be the prescribed authority for the purposes of Sections 6, 7, 9, 10, 11, 12, 13, 14, 19, 24 and 25. The Joint Commissioners shall be the prescribed for the purposes of Section 21 of the Act.
(2) The incharge of the orcle shall distribute the respective proceedings under the Act and these Rules, among the officers posted therein.
(3) Provided where no authority has been prescribed for the purpose of any section, the commissioner shall be the prescribed authority.
24. Notice of hearing A notice of hearing for the purposes of Section 5, 6, 7, 8, 9, 11 12, 13, 14, 15, 19, 21, 22, 23, 24, 25 and 27 shall be issued in Form JHLT 301.
The authority prescribed in Rule 23 shall fix a date, ordinarily not less than thirty days from the date of issue of notice, for producing such accounts and other evidences, as may be required under the said notice(s).
Provided the notices can be sent to the Hote6ers by an electronic means through e-mails or by any other electronic media, and such shall be treated to be served upon the Hotelier.
25. Compounding of Offence ( 1) When the Commissioner decides under Section 27 to accept any sum from a Hotelier or any other person charged w,th an offence under section 26 of the Act by way or composition of that offence, he shall Issue an order directing the Hotelier or other person, as the case may be, to deposit Into the Government Treasury, the amount of com~Uon money by the date mentioned therein and to produce before such authority as may be specified In the order a copy of the receipted challan showing payment of such amount. A copy of the order shall be sent simultaneously to the said authority and the Government Treasury.
(2) On receipt of the order the Hotelier or person shall comply with all the terms thereof falling which the order of compounding shall stand cancelled.
10 ~-~' Secretary-cum-Commissioner, Commercial Taxes Department, Jharkhand, Ranchi (File No. Va.Karl/Ho.vl.kar./2/2011) By the Order of the Governor of Jharkhand, • 28, Punishment for Breach of Rules • Any person contravening any provision of these rules shall be punishable with a penalty, which may be Imposed by an authority appointed under Section 2(c), (d), (e) and (g) of the Act, after allowing the person concerned an opportunity In Form JHLT 301 of being heard, not cxceechng two thousand rupees and where the contravention Is a continuing, with a dally penalty or a sum not exceeding rupees twenty five subject to a limit of rupees five thousand In a year during the conbnuance of contravention and for this purpose a notice shall be Issued In JHL T 302.
(b) Upon an applJcation for reviSIOn of an appellate or revlslonal order concerning an order of assessment or penalty, or both 7.5% of the amount In dispute calculated to the nearest of Rupees two hundred and a maximum of rupees two thousand.
(c) Upon an appllcat,on for grant or a registration certificate, Rupees one hundred.
(d) Upon an application for grant of a du,11cate copy of a registration cernncate, Rupees two hundred.
(e) Upon a memorandum of appeal against an order under Section 21 or upon an application for revision other than an application for review or upon any other miscellaneous petition or petition or rellef, Rupees twenty.
(f) Upon an Application for Amendment or cancellation of a Registration Certificate, Rupees fifty.
(g) Upon an Application for extension or amount For Payment of Tax, Penalty Rupees one hundred.
27. Application of Jharkhand Value Added Tax Rules 2006 In the circumstances where there Is no rules provided under these Rules, The Jharkhand Value Added Rules 2006 shall be applicable In such cases/issues.
11 - JHLT 602 Application for Revision by CommtSSJoner -Rule 16(4) ----- JHL T 603 Application for Condonation tor delay ror fifing Appeal· Rule 16(7) JHLT 6~ppllcatlon for stay of recovery in Appeal/Revision -Rule 17(3)-'(i.;..) ...., JHL T 605 Appllcalion for revision before the Tribunal ·Rule 16 and 22 ______ ___, l Annual Return ·Rule 8(2) and 8(4) Payment of Tax Into the Treasury I Challan. Sub-section(!) of Section 8 arl<I Rule 9(1) Refund Order- Rule 11 (5) Refund by AdJUstment Order- Rule 1 1 (5) Notice for hearing· Rule 3(5). 7(5), 9(4), 14(3), 14(4), 15(1,) 17(1). 17(2), 17(3). 17(4).
21 (4), 24, 28 Notice of Demand - Rule 10(1), 10(2).11(2), 14(4) and 28 Memorandum of Appeal- Rule 16(3) - r Purposos & Uses of the Fonns thereof, for the purpose of Act & Rules Appt1cat1on for Reg,stretJOn- Rule 3(1) and 3(3) Registration Certificate ·Rule 3(2)(d) and 3(4) Amendment In Registration Certificate- Rule 6(1) Declaration of Business Manager- Rule 3(8) Security Bond- Rule 4(2)(c) --- Application for cancellation for Regostraton Certificate- Rule 7(1), 7(2) and 7(3) DETAILS OF JHARKHAND TAXATION ON LUXURIES IN HOTEL RULES 2011 FORMS TO BE APPENDED JHLT 302 JHLT 601 JHLT 202 JHLT 203 JHLT 204 JHLT205 JHLT 301 MLT 101 JHLT 102 JHLT 103 JHLT 104 JHlT 105 JHLT 106 Fonn No.
JHL T 107 Cancellation of Registration Certificate- Rule 7(3) JHLT ~ Application for Refund. Rule 11(2) JHLT 109 Appllcalton for Self·Assessment- Rule 14(2) JHLT 201 Monthly Return- Rule 8(1) and 8(3) ~~---·- ~ 21
20.
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