Lawgist3Application of the Act
1 [3. Application of the Act.--This Act shall apply in relation to any chargeable expenditure--
(1) 2 [incurred before the 1st day of June, 2003 in a hotel] wherein the room charges for any unit of residential accommodation at the time of incurring of such expenditure are 3 [three thousand rupees or more per day] and where,--
(a) a composite charge is payable in respect of such unit and food, the room charges included therein shall be determined in the prescribed manner;
(b) (i) a composite charge is payable in respect of such unit, food, drinks and other services, or any of them, and the case is not covered by the provisions of sub-clause (a), or
(ii) it appears to the Assessing Officer that the charges for such unit, food, drinks or other services are so arranged that the room charges are understated and the other charges are overstated,
the Assessing Officer shall, for the purposes of this clause determine the room charges on such reasonable basis as he may deem fit; and (2) incurred in a restaurant 4 [before the 1st day of June, 1992.]
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1. Subs. by Act 49 of 1991, s. 115, for sections 3 to 5 (w.e.f. 1-10-1991).
2. Subs. by Act 32 of 2003, s. 102, for "incurred in a hotel" (w.e.f. 1-6-2003).
3. Subs. by Act 20 of 2002, s. 115, for "two thousand rupees or more per day per individual" (w.e.f. 1-6-2002).
4. Ins. by Act 18 of 1992, s. 105 (w.e.f 1-6-1992).
- 1 Short title, extent and commencement
- 2 Definitions
- 3 Application of the Act
- 4 Charge of expenditure-tax
- 5 Meaning of chargeable expenditure
- 6 Tax authorities
- 7 Collection and recovery of expenditure-tax
- 8 Person responsible for collecting tax to furnish prescribed return
- 9 Assessment
- 10 Best judgment assessment
- 11 Chargeable expenditure escaping assessment
- 12 Rectification of mistake
- 13 Time limit for completion of assessment and reassessment
- 14 Interest on delayed payment of expenditure-tax
- 15 Penalty for failure to collect or pay expenditure-tax
- 16 Penalty for failure to furnish prescribed return
- 17 Penalty for concealment of chargeable expenditure
- 18 Penalty for failure to comply with notice
- 19 Penalty not to be imposed in certain cases
- 20 Notice of demand
- 21 Revision of orders by the Commissioner
- 22 Appeals to the Commissioner (Appeals)
- 23 Appeals to Appellate Tribunal
- 24 Application of provisions of Income-tax Act
- 25 Wilful attempt to evade tax, etc
- 26 Failure to furnish prescribed returns
- 27 False statement in verification, etc
- 28 Abetment of false return, etc
- 29 Certain offences to be non-cognizable
- 30 Institution of proceedings and composition of offences
- 31 Power to make rules
- 32 Power to remove difficulties
- 33 Repealed
