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The Hotel-Receipts Tax Act, 1980

Central

An Act to impose a special tax on gross receipts of certain hotels.

Act number
54 of 1980
Ministry
Ministry of Finance
Department
Department of Revenue
Enacted
9 Dec 1980

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

37 sections

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 Section 37[Repealed].