AYD LCCGEI: iiDDSSS ACT, 1987
The Andhra Pradesh Tax on Luxuries in Hotels and Lodging Houses Act, 1987
The Andhra Pradesh Tax on Luxuries in Hotels and Lodging Houses Act, 1987 regulates the taxation of luxury accommodations, amenities, and residential services provided by hotels and lodging houses across Andhra Pradesh. It applies directly to hotel proprietors and lodging managers, obligating them to collect luxury tax from guests, file monthly returns, and remit payments to appointed state tax authorities. By establishing standardized procedures for tax assessment, penalties for tax evasion, and mechanisms for appeals and revisions, this law ensures that the state generates revenue from commercial hospitality while protecting consumers through transparent, regulated billing.
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy and collection of tax
- 4. Appointment of Commissioner and assessing authorities
- 5. Tax on luxury provided in a hotel
- 6. Return of luxuries
- 7. Assessment of tax
- 8. Tax escaping assessment
- 9. Imposition of penalty in certain cases
- 10. Payment of tax, penalty etc
- 11. Appeal
- 12. Revision
- 13. Court fee on appeal and application for revision
- 14. Refund of tax
- 15. Offences
- 16. Offences by companies
- 17. Compounding of offences
- 18. Powers to enforce attendance
- 19. Maintenance of accounts and records by proprietor etc
- 20. Powers to order production of accounts and powers of entry inspection etc
- 21. Certain provisions of Limitation Act to apply to appeal and application
- 22. Jurisdiction of courts
- 23. Bar of suit
- 24. Powers of delegation
- 25. Power to transfer proceedings
- 26. Power to make rules
- 27. Power to remove difficulties
- 28. Power to alter the rate of tax
- Schedule. Schedule
Some statutory text is still being prepared for this language version.
PDF: pending for this language.