The Expenditure-tax Act
An Act to provide for the levy of a tax on expenditure incurred in certain hotels or restaurants and for matters connected therewith or incidental thereto.1987
List of Chapters & Sections
All sections
1Short title, extent and commencement2Definitions3Application of the Act4Charge of expenditure-tax5Meaning of chargeable expenditure6Tax authorities7Collection and recovery of expenditure-tax8Person responsible for collecting tax to furnish prescribed return9Assessment10Best judgment assessment11Chargeable expenditure escaping assessment12Rectification of mistake13Time limit for completion of assessment and reassessment14Interest on delayed payment of expenditure-tax15Penalty for failure to collect or pay expenditure-tax16Penalty for failure to furnish prescribed return17Penalty for concealment of chargeable expenditure18Penalty for failure to comply with notice19Penalty not to be imposed in certain cases20Notice of demand21Revision of orders by the Commissioner22Appeals to the Commissioner (Appeals)23Appeals to Appellate Tribunal24Application of provisions of Income-tax Act25Wilful attempt to evade tax, etc26Failure to furnish prescribed returns27False statement in verification, etc28Abetment of false return, etc29Certain offences to be non-cognizable30Institution of proceedings and composition of offences31Power to make rules32Power to remove difficulties33Repealed