The Hotel-Receipts Tax Act

Short title and extent

Definitions

Application of the Act

Tax authorities

Charge of tax

Scope of chargeable receipts

Computation of chargeable receipts

Return of chargeable receipts

Self-assessment

Assessment

Best judgment assessment

Re-opening of assessment at the instance of the assessee

Receipts escaping assessment

Advance payment of hotel receipts tax

Penalty for failure to furnish returns, comply with notices, concealment of receipts, etc

Penality for false estimate of, or failure to pay, hotel-receipts tax payable in advance

Opportunity of being heard

Appeals to the Commissioner (Appeals)

Appeals to Appellate Tribunal

Rectification of mistakes

Hotel-receipts tax deductible in computing total income under Income-tax Act

Revision of order prejudicial to revenue

Revision of orders by Commissioner

Application of provisions of Income-tax Act

Income-tax papers to be available for the purposes of this Act

Wilful attempt to evade tax, etc

Failure to furnish returns of chargeable receipts

Failure to produce accounts and documents

False statement in verification, etc

Abetment of false return, etc

Punishment for second and subsequent offences

Certain offences to be non-cognizable

Institution of proceedings and composition of offences

Power to make rules

Power to exempt

Power to remove difficulties

[Repealed]

All sections

(1) A person shall not be proceeded
against for any offence under section 26 or section 27 or section 28 or section 29 or section 30 for any
offence under the Indian Penal Code (45 of 1860) relating to any matter connected with or arising out of
this Act, except at the instance of the Commissioner.

(2) The Commissioner may, either before or after the institution of proceedings, compound any
offence punishable under section 26 or section 27 or section 28 or section 29 or section 30.

LAWGIST

# 33 Institution of proceedings and composition of offences