Report No. 250
62. Hotel Receipts Tax Act, Act 54 of 1980
Category: Taxes, Tolls and Cess Laws
Recommendation: Repeal
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).
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