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The Hotel Receipts Tax Act, 1980

[Act No. 54 of 1980]

[9th December, 1980.]

Sections Particulars
Title The Hotel Receipts Tax Act, 1980
1. Short title and extent
2. Definitions
3. Application of the Act
4. Tax authorities
5. Charge of tax
6. Scope of chargeable receipts
7. Computation of chargeable receipts
8. Return of chargeable receipts
9. Self-assessment
10. Assessment
11. Best judgment assessment
12. Re-opening of assessment at the instance of the assessee
13. Receipts escaping assessment
14. Advance payment of hotel receipts tax
15. Penalty for failure to furnish returns, comply with notices, concealment of receipts, etc
16. Penality for false estimate of, or failure to pay, hotel-receipts tax payable in advance
17. Opportunity of being heard
18. Appeals to the Commissioner (Appeals)
19. Appeals to Appellate Tribunal
20. Rectification of mistakes
21. Hotel-receipts tax deductible in computing total income under Income-tax Act
22. Revision of order prejudicial to revenue
23. Revision of orders by Commissioner
24. Application of provisions of Income-tax Act
25. Income-tax papers to be available for the purposes of this Act
26. Wilful attempt to evade tax, etc
27. Failure to furnish returns of chargeable receipts
28. Failure to produce accounts and documents
29. False statement in verification, etc
30. Abetment of false return, etc
31. Punishment for second and subsequent offences
32. Certain offences to be non-cognizable
33. Institution of proceedings and composition of offences
34. Power to make rules
35. Power to exempt
36. Power to remove difficulties
37. Consequential amendments

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