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- Section 37 – [Repealed] (preview)