Report No. 250
62. Hotel Receipts Tax Act, Act 54 of 1980
Category: Taxes, Tolls and Cess Laws
This Act provided for the levy of hotel receipts taxes on certain hotels. However, the levy of this tax was discontinued in the year 1982 by virtue of Section 7 of the Finance Act, 1982. Thus, this Act is now redundant and the Central Government should repeal this Act. A suitable savings clause should also be inserted in the repealing Act. This Act has also been recommended for repeal by the PC Jain Commission Report (Appendix A-1).