section 5
Tax on luxury provided in a hotel
The Andhra Pradesh Tax on Luxuries in Hotels and Lodging Houses Act, 1987Tax198729 of 30 sections available
Statutory text
- (1) Where no separate charges for luxury provided in a hotel and for food or drink or telephone calls are specified, but a consolidated payment is required to be made both for luxury provided in a hotel and for food or drink or telephone calls, then, the assessing authority may from time to time, after giving the proprietor an opportunity of being heard, fix separate rate of charges for such luxury and for food or drink or telephone calls for the purpose of calculating the tax under this Act.
- (2) Where, in addition to the charges for luxury provided in a hotel, service charges are levied and appropriated by the proprietor and not paid to the staff over and above the wages or salaries, then such charges shall be deemed to be part of the charges for luxury provided in the hotel.
- (3) If where luxury provided in a hotel to any person being an employee of the hotel is not charged at all, or is charged at a concessional rate, then the tax on such luxury shall be levied and collected as if full charge for such luxury were paid to the proprietor of the hotel.
- (4) Where luxury provided in a hotel for a specified number of persons is shared by more than the number specified, then in addition to the tax paid for the luxury provided to such specified number of persons, tax shall also be levied and collected separately in respect of the charges made for the additional number of persons accommodated.
- (5) If a proprietor fails or neglects to collect tax payable under this Act, the tax shall be paid by the proprietor as if the tax was collected by the proprietor from the person to whom the luxury was provided and who was accordingly liable to pay the tax.
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