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The Hotel-Receipts Tax Act

An Act to impose a special tax on gross receipts of certain hotels.
1980
List of Chapters & Sections

  1. All sections

  2. 1
     Short title and extent
  3. 2
     Definitions
  4. 3
     Application of the Act
  5. 4
     Tax authorities
  6. 5
     Charge of tax
  7. 6
     Scope of chargeable receipts
  8. 7
     Computation of chargeable receipts
  9. 8
     Return of chargeable receipts
  10. 9
     Self-assessment
  11. 10
     Assessment
  12. 11
     Best judgment assessment
  13. 12
     Re-opening of assessment at the instance of the assessee
  14. 13
     Receipts escaping assessment
  15. 14
     Advance payment of hotel receipts tax
  16. 15
     Penalty for failure to furnish returns, comply with notices, concealment of receipts, etc
  17. 16
     Penality for false estimate of, or failure to pay, hotel-receipts tax payable in advance
  18. 17
     Opportunity of being heard
  19. 18
     Appeals to the Commissioner (Appeals)
  20. 19
     Appeals to Appellate Tribunal
  21. 20
     Rectification of mistakes
  22. 21
     Hotel-receipts tax deductible in computing total income under Income-tax Act
  23. 22
     Revision of order prejudicial to revenue
  24. 23
     Revision of orders by Commissioner
  25. 24
     Application of provisions of Income-tax Act
  26. 25
     Income-tax papers to be available for the purposes of this Act
  27. 26
     Wilful attempt to evade tax, etc
  28. 27
     Failure to furnish returns of chargeable receipts
  29. 28
     Failure to produce accounts and documents
  30. 29
     False statement in verification, etc
  31. 30
     Abetment of false return, etc
  32. 31
     Punishment for second and subsequent offences
  33. 32
     Certain offences to be non-cognizable
  34. 33
     Institution of proceedings and composition of offences
  35. 34
     Power to make rules
  36. 35
     Power to exempt
  37. 36
     Power to remove difficulties
  38. 37
     [Repealed]