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[Repealed]