MNO....."l" ........... 3!de . . ' 1 7,,1/ Date of Pubhcatlon 52m 151..
The Manipur Tax OU'LQXQfi'eS 1(Hhtels and Loiiging Houses) 59$}, 2000.
Aug.
. 40‘ to provide for imposition of tax on the luxuries~ in hotels and lodging houses and for matters connected therewith.
Be it enacted by the Legislature of Manipur in the Fifty-first Year of the Republic of India as follows :
I . Short title, extent and commencement :—
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(8) This Act may be called the Manipur Tax on Luxuries (Hotels and Lodging Houses) Act, 2000. C .
It extends to the whole of the State of Manipur.
It shall come into force on such date as the State Government may, by notification in the official Gazette, appoint. 4 Definitions. — In this Act, unless the context otherwise requires, - “Assessing Officer” in relation to any hotelier means the authority competent to assess the hotelier in accordance with section 5 of this Act;
“business” includes the activity of providing residential accommodation and any other service in connection with, or incidental or ancillary to, such activity of providing residential accommodation, by a hotelier for monetary consideration;
“Commissioner” means the Commissioner of Taxes, Manipur;
“concessional rate” in relation to a luxury provided in a hotel, means a rate lower than the normal rate fixed by any Government, authority, or under any law for the time being in force;
“hotel” includes a residential accommodation, a lodging house, an inn, a public house or a building or part of a building, where residential accommodation is provided by way of business;
“hotelier” means, in relation to a hotel, the person who'owns the hotel and includes a person who for the time being is a charge of the management of the hotel; - ‘ “luxury provided in a hotel” means accommodation and other services provided in a hotel, the rate of charges for which including the charges for air-conditioning, telephone, television, radio, music, entertainment, extra - beds and the like, is one hundred rupees per person per day or more; but does not include the supply of food and beverages drinks where such supply is separately charged for;
“person” includes any company or association or body of individuals whether incorporated or not, and also a Hindu undivided family, a firm, a local authority, a State Government and the Central Govemment;
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(2) “place of business” includes an office, or any other place which a hotelier uses for the purpose of his business or where he keeps his books of accounts;
“prescribed” means prescribed by rules made under this Act;
“receipt” means the amount of monetary consideration received or receivable by a hotelier or by his agent for any luxury provided in a hotel;
“registered hotelier” means a hotelier registered under section 6 of this Act; ‘ “rule” means rules made under this Act;
“State” means the State of Manipur; - “”tax means the tax levied on luxuries provided1n 3 hotel payable under * this Act;
“turnover of receipts” means the aggregate of the amounts of monetary ' consideration received or receivable by a hotelier or by his agent in respect of the luxuries providedin a hotel during a given period.
Liability to tax. —— Subject to the provisions of this Act and the rules made thereunder, there , shall be levied a tax on the turnover of receipts of a hotelier.
There shall be levied a tax on the turnover of receipts at the following rates, namely: - v
(a) where the charge for luxury provided nil;
- in a hotelis less than fifty rupees per _ day per person;
(b) where the charge for luxury provided ten per centum of in a hotel is one hundred rupees or more such turnover of but does not exceed one hundred rupees receipts;
per day per person; ' ~
(0) where the charge for luxury provided fifteen per centum in a hotel exceeds one hundred rupees of such turnover of but does not exceed two hundred rupees receipts;
per day per person;
((1) Where the charge for luxury provided twenty per centum in a hotel exceeds two hundred rupees of such turnover of per day per person; receipts;
Provided that where the charges are levied otherwise than on daily basis or per person, then the charges for determining the tax liability under this section shall be computed proportionately for a day and per person based on the total period of occupation of the accommodation for which the charges are made and the number of persons actually occupying or permitted to occupy according to the rules or practice of the hotel.
‘(3) Where, in addition to the charges for luxury provided in a hotel, service charges are levied and appropriated by the hotelier and not paid to the staff then such service charges shall be deemed to be part of the charges for luxury provided in the hotel.
the hotel) is not charged at all, or is charged at a concessional rate,nevertheless there shall be levied and collected the tax on such luxury atthe rates specified in sub-section(2), as if full charges for such luxury werepaid to the hotelier. .
(5) Where luxury provided in a hotel for a specified number of persons isshared by more than the number specified, then, unless the additionalperson is a child occupying the room along with his parent or guardian andno separate charge is recovered for the child, in addition to the tax leviedfor luxury provided to the specified number of-persons, there shall belevied and recovered separately the tax in respect of the charges made forthe extra persons accommodated. I . .(6) The State Government, may, by notification in the official Gazette andsubject to the condition of previous publication, add or omit or reduce orincrease any rate of tax specified in sub-section (2) and thereupon suchrate or rates of tax shall be deemed to have been amended accordingly.
(4) Where luxury provided in a hotel to any person (not being an employee of
Explanation :- For the purpose of this sub—section, ”child” means a person who has notcompleted twelve years of age.
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4. Liability ofhotelier to pay tax: - ' -(1) Subject to the provisions of this Act and the rules made thereunder, thereshall be paid by every hotelier who is liable to‘ pay tax under this Act thetax or taxes leviable' in accordance with theprovisions Of this Act.(2) If a person other than the owner (includingvpart-owner) is for the timebeing in charge of the hotel, then such person and the owner (includingpart-owner) shall jointly and severally be liable to pay the tax.
5. ~ Exercise ofpowers and authorities:- -The authorities competent to assess, recover and enforce payment of tax under theManipur Sales Tax Act, 1990, hereinafter referred to‘as. the sales tax law, shall,within their local jurisdiction under the sales tax, law, be competent to assess, within such jurisdiction and, subject to the provisions of this Act and the rules,notifications and orders made thereunder, the said authorities,'for this purpose,may exercise all or any of the powers they have under the sales tax law, and theprovisions of the sales tax law, including provisions relating to inspectionsasSessment, registration of the transferee of a business, imposition of tax liabilityof a person carrying on business on theh'transferee of, or successor to, suchbusiness, transfer of liability of any firm or Hindu undivided family to pay tax inthe event of dissolution of such firm or partition of s'uch family, appeals,revisions, references, refunds, rebates, payment of interest, compounding ofoffences and treatment of documents furnished by dealer as confidential, shallmutatis mutandis apply accordingly.
6. Registration, —
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(6) No hotelier liable to pay the tax under section 3 shall provide accommodation by way ofbusiness, unless he possesses a valid certificate of registration as provided by this Act;
Provided that, it shall be lawful for the hotelier to provide or continue to provide accommodation by way of business if the hotelier has applied for registration within the prescribed time.
Every hotelier required to possess a Certificate of registration shall apply in the prescribed form to the assessing officer within thirty days from the date on [which the hotelier first becomes liable to pay the tax. ;
If the assessing officer, after such enquiry as he deems fit, is satisfied that I an application for registration is in order he shall register the applicant and issue to him a certificate of registration in the prescribed form.
The assessing officer may, after considering any information furnished or ' otherwise called for or received under any provisions of this Act, amend from time to time the certificate of registration.
Where a registered hotelier discontinues, transfers or otherwise disposes of his activity of providing accommodation by way of business or where he ceases to be liable to pay the tax and he applies in the prescribed form to the assessing officer, the latter shall, after such inquiry as may be necessary, cancel the certificate of registration with effect from such date ‘ as he mayfix in accordance with the rules.
Where the assessing offioer is satisfied that any registered hotelier has discontinued, transferred or otherwise disposed ofthe activity of providing accommodation by way of business and has failed to apply under subsection(5) for cancellation of certificate of registration, the assessing .5 officer may, after giving the hotelier a reasonable opportunity of the being heard, cancel the certificate of registration with effect from such date as he may fix to be the date from which the said activity has been discontinued, transferred or otherwise disposed of;
Provided that the cancellation of certificate of registration on an application of the hotelier or otherwise shall not affect the liability of the hotelier to pay the tax (including any penalty or interest) due for any period upto the date of cancellation whether such tax (including any penalty or interest)18 assessed beforeor after the date of cancellation.
7. Non~transferability of registration Certificate. ~— Save as otherwise provided in section 9, certificate of registration shall be personal to the hotelier to whom it is granted and shall not be transferable.
8. ' Information to be furnished regarding changes in business, etc. —— 0') If a hotelier liable to pay tax under this Act —
(a) sells or otherwise disposes of his bUSiness or any part thereof, or effects or makes any other change to his knowledge in the ownership of the business, or
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(b) V discontinues his business, or changes the placethereof or opens a ‘ new plaee ofbusmess or .
(0) changes the name or nature of hIS business, or
(d) enters into a partnership or other assoeiation; in regardto his . :~business, he shall within the prescribed time, inform the prescribed authority accordingly.
Where any such hotelier dies, his executor administrator or other legal . representative or where any such hotelieris a firm and there13 a Changein the constitution ofthe firm or the firm1s dissolved every person who Was a partner thereof, shallin like manner, inform the said authority of such ' death, change1n the constitution or as the casemaybe, dissolution.
Certifieate of registration to continue _in certain circnmstances. —— Where a registered hotelier. - '
(a) , effects changes1n the name of h1s business, or.
.(b) is a firm, and there is a change in the constitution of the firm .- without dissolution thereof, or . -
(c) is a trustee of a trust, and thereisehange1n the trustees thereof, or
(d) ' is a guardian of a ward, and thereIS achange1n the guardian, then merely by- reason of any of the circumstances aforesaid, it shall not be necessaryfor the hotelier, or the firm with the changed constitution, or the new trustees or new guardi.,an to apply for a fresh certificate of_ registrationand on information being furnished tin the manner required by section8, the certificate of registration shall be emended ~ - - Returns::-
(1) (7-) Every registered hotelier shall fuinish returns for schh period, by such dates, and tosuch authority, as may beprescribed Ifany hotelier, having furnished rettirn under sub-section (1), discovers any omission or incorrect statement- therein, he may furnish a revised return before the expiry of three months next following the last date prescribed for furnishing the original return Prohibition against collection of tax in certain cases. ——
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(2) ,No person shall collect any sum by way oftax in respeetof his business to the extent that he15 not liable to _pay it under this Act _ No person whoIs not a registeredhotelier and liable to paytax in respect of luxury provided1n any hotel, shall collect any snm by Way of tax from any other person and no registered hotelier shall collect anyamount by way of tax in excess of the amount of tax payable by him under the provisions of this Act:
Provided that, this sub-section shall not apply where a person is required to collect such amount of: the tax separatelyin order to comply ,
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“with the conditions and restrictions imposed on him under the provisionsofany law for the time being in force.
Bill or cash memorandumto be issued to customer. ‘— ' A registered hotelier shall issue to the customer or customers a bill or cash 'merri'Orandum' serially numbered, signed and dated by him or his servant, manager or agent and showing therein such other particulars as may bepreserib'ed. He shall keep a counterfoil or duplicate of such bill or cash memorandum duly signed and ‘dated-vand: preserve it for a period of not less 1thanf'e‘i'ghti—years from. the date ofthe transaction.
Accounts. '-‘—— - . . ' ‘ -
(1) Every hotelier liable to pay tax under this Act, and every hotelier who is ‘ required so to do by the assessing officer bynotice served on him in the prescribed manner shall keep a true account of the luxury provided by him . in the hotel; I 1 ' — ,
(2) i "7 71f‘the assessing officer Considers that the account kept are not sufficiently clear or intelligible to enable him to deterniine whether or not a hotelier is:ir-Iiable to' tax '_during any‘period, -Or are so-"kept as not to enable a proper ' scriitiny 0f their'eturhs or the stateme‘nt‘fii'mished, the assessing officer may require such hotelier by noticea-in writing to keep such accounts in such form or- marinerhas in his opinion is necessary for the purpose of "'pfiiper assessment and-‘Jas he. may, subject to anything that may be' ' prescribed in that behalf, 'in writing direct. ’ '(3') The "Co‘mmisSioner‘ may, subject" to suchconditions'or restrictions as may be prescribed in this behalf, by noticein writing direct any hotelier, or by notification in the Official Gazette, direct any class of hoteliers to maintain accounts and records showing such particulars regarding their business in ‘such' form,and in such manner, as may be specified by'him;
(4) _, Every registered hotelier shall ordinarily keep all his accounts, registers"l. I and documents relating to his businessat the plaCe or places of business “ specified in‘ his Certificate"ef‘regi-stration or, with the previous approval of 3V the assessing'officer; at such other place as may be approved by the assessing officer. ,_ " " -. ' V * 7 Hotelier to declare the name of owner of business. —— Every hetelier, who is liable to pay tax, and: who is a Hindu undivided family, or an association or‘c‘lub ‘o'i' society’or firm or company, or whoearries on business as the guardian or' trustee or otherwise On‘be'half of another person, shall within the period prescribed send to the authority prescribed, a declaration in the manner ] prescribed ‘stating'th'e name "of the person or persons who is- owner or who are theowners of the‘hotel. Such'declaration may be revisedr from time to time.
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Imposition of penalty for contravening certainprovisions. ——
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(5) If any person —
(a) (i) not being a hotelier to pay tax under this -Act,c011ects any sum by -'way of tax, or.
(11) being a registered hotelier, e-ollects any amount by way of 1 - tax in excess of the tax payable by him, or
(iii) otherwise collects tax in contravention of the provisions of section 1 1, or
(b) being a hotelier to pay tax underthis Act, or‘ being a hotelier who . V' was required so to do by the assessing officer by a notice, served on him, fails in contravention of’ sub-section (1) of section 13, to keepi- a='true accbunt of his turnover of receipts or ”fails when directed so to do under that ‘sectiOné to keep any accounts or record in accordance with the direction, he shall be liable to pay, in addition to any tax for which he may be liable, a penalty of an amount as follows: _ z (A)where there has been contravention referredtoin siib-clause ( 1) or
(ii) of clause (a), a penalty ofan am‘Ount not exceeding two thousand rupees or double the si-rm collected by way of tax, ’- whicheverlS fess, - ' ' , - (B)? v-;W’1'iere there has-been a contravention referred to in subeclause (ii) of clause (a) or in clause (b), penalty of an amount not exceeding two thousandirupees, and in addiitiOn any sum collected by the "3 person by way of tax in contravention of section_-,’H shall be forfeited to the State Government. - if the assessing officer in the course ofany proceedingtinder this Act or otherWise, has reason to believe that any person has become liable to a penaltyV'or forfeiture or both penalty an'd‘forfeiture of any sum under sub- Section (1"), he shall serve'on such person a notice in the prescribed manner requiring him on a date'and 'at a place specified in the notice to attend and show cause why a penalty or forfeiture or both penalty and forfeiture of any sum. as provided in sub—section (1)should not be imposed on him.
The assessing officer shal' thereupon hold an enquiry and shall make such order as he thinks fit.
No prosecution for an offence under this Act shall be instituted1n respect ofthesame facts on which a penalty has been imposed under. this section.
When any order of forfeiture is made, the assessing officer-shal-l- publish or cause tobe “published "a notice thereof’for.the information of’the persons concerned giving s11ch details andin811911 manner asmaybe prescribed.
Payment of tax —
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(3) Tax shall be paidin the manner herein provided, and at sach intervals as may beprescribed ‘ " A registered hotelier furnishingreturn asreqnired by sub-Vsection (1) of section 10, shall, first pay into a Government treasury, in. the prescribed
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(6)" manner, whole of the amount of tax due from him according to such return _ A registered hotelier a revised return in accordance with sub-section (2) of section 10, which revised return shows that a larger amount of tax than already paid is payahie shall first pay into a Government treasury the extra amount of tax:
(a), The amount oftax—
(i) due when returns have been furnished without fu11 payment V thereof or
(b) the amount of penalty levied undersection 15,or
(c) .the sum (ifany) forfeited to the State Government under section 15, shall be paid by the hotelier or the pei‘son liable therefore into a Government treasury by such dateas may be specified111; anotice issued by the assessing officer for this purpose, being a date not earlier than thirty days from the date ofservice of the notice ., . ‘
Provided that, the assessing officer may, inrespect of any particular hotelier or person, and for reasons to be recorded in writing allow him to pay the tax, interest .01- penalty (if any) or the sum forfeited, by instalments. .1 v? , .
Any tax,pena1ty or: inte1estor sum forfeited, whichremains unpaid after the date specified111- the notice for payment, and any instalment not duly paid, shall be recoverable as an. arrEar- ofiand revenue;
Notwithstanding anything contained in 5thi$ Act or many: other law for the time being in force, whereany sum coliectedby a- person by way of tax in contravention of sectionx;,.11, 'is-forfeited; to: the State Gewemment under . section15 and isrecovered from him, such. payment 01 recovery shall discharge him of the liability to refund the sum to the person from whom it . was so collected;
A refund of such sum 01any part thereof can be claimed from Government by the person from whom itwas realised by way of tax, provided that an application for such claim is made byhim1n writing in the prescribed form to the assessing officer, within one year from the date ofthe order of forfeiture. On receipt ofany such application, the assessing officer shall hold suchmquiry as he deemsfit, and if he15 satisfied that the claim is valid and admissible and that the amount so-elaimed as refund . > was actual‘ly paid in Government treasury or recovered, he shall refund the sum or any part thereof, which is found due to the person concerned.
Rounding off the tax, etc — - . ~ The amount of tax,pena1ty, interest, composition money, fine or any other sum payable under the provisions of this Act, shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee,and if such pan is less than fifty paise, it shall be ignored : '
Provided that, nothing in this section shall apply for the purpose of collection by the hotelier of any amount by way of tax under this Act.
Offences and penalties. — , Whoever, knowingly furnishes a false return shall, on conviction, be punished -
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(ii) in case where the amount of tax, Which could have been evaded if the false return had been accepted as true, exceeds Rs.10,000/- with rigorous imprisonment for a term Which shall not be less than - six months but which may extend to three years and with fine;
in any other case, with rigorous imprisonment for a term which shall not be less than three months but Which may extend to one year and with fine.
Whoever; knowingly keeps false account of the receipts in contravention of section 13, shall, on conviction, be punishedv'With rigorous imprisonment for a term which shall not be less » than tiff‘e'e?
months butwhich may extend to one year and with fine.
Whoever—
(i) willfully attempts, in any manner whatsoever, to evade any tax liviable under this Act, or ‘
(ii) willfully attempts, in any manner whatsoever, to evade any payment of any tax or penalty or interest under this Act, shall, on“ conviction, be punished —
(a) in case where the amount involved exceeds Rs.20,000/- during period of half — year, with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine;
(b) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with fine.
Whoeverm aids or’ abets any person in commission of any act specified in sub—section ' ('1) to (3), shall, on conviction, be punished with rigorous imprisonment which shall not be less- than three months but which’may extend to one year and with fine.
Whoever—
(a) carries on business without being registered in willfial contravention of section 6, or
(b) fails, Without sufficient cause, to furnish any information required by section 8, or
(c) fails, without sufficient cause, to furnish any return as required by section 10, by the date and in the manner prescribed, or
(d) contravenes, without reasonable cause, any of the manner prescribed, or
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(6)
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(e) fails, without sufficient cause, to issue a bill or cash membrandum as required under section 12, or
(t) fails, without sufficient cause, when directed under section 13, to keep any account or record, in accordance with such direction, or '(g) voluntarily obstructs any officer making inspection Or search or seizure, shall, on conviction, be punished with imprisonment for a term which may extend to one year and With fine.
Whoever commits any of the acts specified in sub—section (1) to (5) and the offence is a continuing one under_ any of the provisions of these subsection, shall, on conviction, be punished With a daily fine of not less than rupees one hundred during the period of the continuance of the offence, in addition to the punishment provided under this section Notwithstanding anything containedin sub-section (1) to (6), no person shall be proceeded against under these sub—sections for the acts referred to therein, if the total amount of tax evaded or attempted to be evadedis less than rupees two hundred during the period of a half-year.
VNo prosecution for an offence under this Act shall be institutedin respect of the same facts on which a penalty has been imposed by the assessing officer underany provisions of this Act.
'Power to make rules. —~ The State GoveMent may by notification in the official Gazette, make rules to carry out the purposes of this Act.
In particular and without prejudice to the generality of the foregoing provision, the State Government may make rules tbr all or any of the following matters,na_me1y.:—
(a) the.manner ofpayment of tax;
(b) the form111 which accounts and registers shall be maintained by a hotelier; ‘
(c) any other matter which is required or allowed by this Act to be prescribed. ' The power to make rules, except on the first occasion of the exercise thereof,sha11 be subject to the condition of the rules being made afier previoas publication Every rule made under this Act shall be laid, as soon as may be after it is made, before the Legislative Assembly while it is in session for a total period of twenty days Which may be comprisedin one session 01' in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, the House agrees in making any modification in the rule or that the rule should not be made, the rule shall thereafter have effect, only in such modified form or be of no effect as thecase may be; so, however, that any such modification or annulment shall be without prejudice to the validity ofanything previously done under that rule.
Power to State Government to delegate certain powers :~ The State Government may, by notification in the official gazette, delegate the powers exercisable by the authorities competent in accordance with Section 5 of this Act, except appeals, revisions, references, refunds and compounding of offences, to such officer or authority subordinate to the State Government in such circumstances and in such conditions as may be specified in the said notification.
Power to remove difficulties. —— , . , If any difficulty arises in giving effect to the provisions of this Act, the State Government may, by general or special order, do anything not inconsistent with such provision which appears to it to be necessary or expedient for the purpose of removing the difficulty.