(1) This Act may be called the Uttar Pradesh Taxation and Land Revenue Laws Act, 1975.
(2) It extends to the whole of Uttar Pradesh.
CHAPTER II IMPOSITION OF LUXURIES TAX Commencement 2. This Chapter shall come into force on such date as the State Government may by notification in the Gazette appoint in that behalf.
[Definitions 3. In this Chapter, unless the context otherwise requires :-
(a) “American plan” means the tariff plan in which the rent of the room includes the charges for the breakfast the lunch and the dinner and may include the charges for the evening tea;
(b) “Continental Plan” means the tariff plan in which the rent for the room includes the charges for the breakfast;
[(c)“hotel” includes a residential unit (including a tent made unit) wherein rooms are provided to customers on rent and it also includes conference hall, marriage hall, community hall, mandap, club, lodge, tentage resort and also space provided on rent by the owners of open space for business purposes, but does not include approved units under paying guest scheme of the department of tourism of the Uttarakhand Government;]
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(d) “Luxuries” means such amenities as are provided in a hotel to the occupants of such rooms or suites therein as carry a rent of rupees one thousand or more per day;
(e) “Luxury Tax” or “the tax” means the tax levied under section 4;
(f) “Modified American Plan” means the tariff plan in which the rent of the room includes the charges for the breakfast and one meal, either lunch or dinner;
(g) “Proprietor” meant the owner of the hotel and includes the person, who, for the time being is incharge of the management of the hotel;
1. Substituted by section 2 of Uttarakhand Act No.17 of 2011.
300 [The Uttar Pradesh Taxation and Land Revenue Laws Act, 1975] [Section 4-4A] [(h) “rent” means the aggregate of all charges, by whatever name called actually realized from the occupiers of rooms or suites of rooms in a hotel and for business purposes providing conference hall, marriage hall, community hall, mandap, club, lodge, tentage resort and open space and includes air-conditioning, cooler, heater, geyser, blower, telephone, television, radio, package deal, music, entertainment, additional bed, summing pool, SPA, health oriented other programmes, beauty parlour and linen made items but does not include charges of food or drinks or charges of items on which commercial tax under the Uttarakhand Value Added Tax Act, 2005 is payable.]
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Explanation—1- Irrespective of the number of persons staying in a room or suite the tax shall be levied, considering the room or the suit as a unit. Wherever a composite rate of charges has been fixed by the proprietor including charges of accommodation, food and drinks and the like under the various tariff plans such as, Continental, American or Modified American Plan, the tax under this Act shall not be levied on that part of such charges on which Trade Tax is leviable under the Uttar Pradesh Trade Tax Act, 1948.
Explanation—2- Wherever the charges are realized by the proprietor on the basis of a rate, other than the daily rate, the assessment of the tax, shall be made on the average daily charges calculated on the basis of the total period of use of the room or suite.
Explanation –3- Wherever the proprietor gives any kind of discount and realize charges at a different rate than the published or declared rate of tariff for the rooms or suits, the tax shall be levied on the charges actually realized and not on the charges published or declared by the proprietor.]
1 Levy of tax 4. [(1) Luxury tax shall be payable at the following rate by every person who occupies any room or suite of roomsrent per day rate of luxury tax
(a) Rs. 1000 to 3500 5 percent
(b) above Rs. 3500 10 percent
(2) Providing for business purposes conference hall, marriage hall, community hall, mandap, club, lodge, tentage resort and open space, 5 percent of the rent, where the rent is more than Rs. 10000.00 per day.]
3 [Exemption and deferment of tax 4-A (1) Subject to such conditions as it may impose, the State Government may, if it is necessary so to do on the public interest, by notification, exempt any class of hotels or any specific class of luxuries provided in a hotel from payment of the whole or any part of the tax payable under this Act or allow for deferment of the payment of the whole or any part of such tax, for a period not exceeding five years.
1. Subs. by section 4 of U.P. Act No. 34 of 1999.
2. Substituted by section 2 of Uttarakhand Act No.17 of 2011.
3. Subs. by section 3 ibid.
301 [The Uttar Pradesh Taxation and Land Revenue Laws Act, 1975] [Section 5-7]
(2) Where a proprietor has availed of any exemption or deferment under sub-section (1) and any of the conditions for such exemption or deferment has not been complied with by him for any reason whatsoever, then, such proprietor shall, be liable to pay the tax for the period of exemption or deferment as if such exemption or deferment had not been allowed to him.]
1 Manner of payment