(1) The tax shall be assessed by such authority as may be prescribed.
(2) The procedure of assessment and of any appeal from any order of assessment and the powers of the assessing and appellate authorities shall be such as may be prescribed.
[(3) Registration:- any owner of the hotel who is liable for luxury tax under this Act, shall get the hotel registered within such time and in such manner as may be prescribed :
Provided that the owner of the hotel who is liable for luxury tax shall be allowed 30 days time from the time he is first liable to pay luxury tax :
Provided further that the hotel owners who are paying luxury tax shall apply for registration within 30 days from the date of the commencement of this Act in such manner as may be prescribed.]
3 Payment of composition fee in lieu of tax
7. [(1) Notwithstanding anything to the contrary in this chapter, the assessing authority may permit the owner of the hotel to pay in lieu of the tax payable by him under this chapter a lump sum by way of composition subject to such conditions as may be prescribed.
(2) Composition scheme:- All registered hotels whose rent of each room is from Rs. 1000.00 to Rs. 2000.00 and the number of rooms is up to 20, may, subject to the provisions of this Act opt for lump sum composition amount in lieu of tax.
1. Subs. by section 5 of U.P. Act No. 34 of 1999.
2. Substituted by section 4 of Uttarakhand Act No.17 of 2011.
3. Subs. by section 5 ibid.
302 [The Uttar Pradesh Taxation and Land Revenue Laws Act, 1975] [Section 8-10]
(3) Where a composition money for a period has been accepted in respect of any hotel, any change in the rate of tax which may come into force after the date of such agreement shall have the effect of making a proportionate change in the lump sum or the rate agreed upon in relation to that part of the assessment during which the changed rate remains in force.
(4) Where the State Government is of the opinion that it is no longer in the public interest to continue any scheme of lump sum composition amount in lieu of tax, it may at any time during the period, withdraw such scheme and in that case if a lump sum amount of composition money has been fixed, a part of it in proportion to the part of the period during which the scheme remained in force shall be payable by the hotel owner.]
1 Inspection of books and accounts
8. The assessing authority or any other officer authorized by him in that behalf may, with a view to satisfying itself or himself that the provisions of this Chapter or rules made thereunder are being complied with—
(a) enter any hotel at any reasonable time;
(b) require any proprietor of a hotel to produce before him any books, accounts or other documents;
(c) inspect any books, accounts or other documents; and
(d) inspect the rooms to ascertain their occupancy.
Recovery of sums as arrears of land revenue
9. Without prejudice to the provisions of section 7, any sums payable under section 5, shall on the certificate of the assessing authority be recoverable from the proprietor as an arrear of land revenue.
Penalty 10. (1) Without prejudice to the provisions of sub-section (2) of section 5, if any person fails to pay any sum payable under section 5 or section 7 within the prescribed period he shall, on conviction be liable to pay a fine not exceeding rupees five thousand and when the offence is a continuing one, with a further fine not exceeding rupees one hundred per day during which the offence continues.
(2) Whoever fails to supply any information which he is required to supply under any rules made under this Chapter or knowingly supplies false information shall be punishable with fine which may extend to five thousand rupees.
[(3) If any person responsible for obtaining registration under this Act, runs or continues to run the hotel without registration under the provisions of section 6, shall, from the date he is liable for registration, be liable for penalty of two hundred rupees for each month or part thereof for default for the first three months and after the first three months five hundred rupees for each month or part thereof in which default continues.]
2
1. Substituted by section 6 of Uttarakhand Act No.17 of 2011.
2. Added by section 7 ibid.
303 [The Uttar Pradesh Taxation and Land Revenue Laws Act, 1975] [Section 11-13] Offences by companies