section 6
Accommodation capacity and charge
The Chhattisgarh Luxury Tax Act, 1988Tax19885 of 10 sections available
Statutory text
Room No. of beds Charge Type Single/Double/ Suite/others Number
1 Subs. by Noti. No. 40, dated 25.3.92, w.e.f. 25.3.92 (1992) 8 TLD 123
- (1) (2) (3) Total Place................ Signature............................... Date................. Name and Designation........... The above statements are true to the best of my knowledge and belief. Signature............................... Place................ Name..................................... Date................. Designation............................ _______________ FORM - II [See rule 3 (1) (b)] Daily account of occupancy of rooms and Collection of tax (Note : Separate entry should be made in respect of each person) S. No. Name of guest Permanent Address Age
- (1) (2) (3) (4) Nationality Class Rate of charges for accommodation for residence per day; Arrival date, Time
- (5) (6) (7) (8) Departure date, Time; Period of stay of each guest; Total amount of charges for accommodation for residence.; Charges paid by guest.
- (9) (10) (11) (12) No. of guests who occupied the room or accommodation in hotel; No. and date of bill / cash memo; Amount of tax collected; Remarks
- (13) (14) (15) (16) Place................ Signature............................ Date................. Name and Designation........ The above statements are true to the best of my knowledge and belief. Signature............................ Place................ Name................................. Date................. Designation........................ _______________ FORM - III [See rule 3(1)(c)] Monthly abstract of collection and payment of tax Name of the Hotel.............................................. Month Total number of guests; Total charges recovered for accommodation for residence; Total tax collected
- (1) (2) (3) (4) Tax Paid Remarks Amount Challan No. and date Balance
- (5) (6) (7) (8) Place................ Signature............................ Date................. Name and Designation........ The above statements are true to the best of my knowledge and belief. Signature............................ Place................ Name................................. Date................. Designation........................ _______________ FORM - IV (See rule 4) RETURN Initials of receiving clerk...................................................................................... Return of tax payable for the period from.............................to............................. Name of Hotelier.........................................Address............................................ Registration certificate No.................................................................................... 1. Total receipts during the period (exclusive of tax) ............................ 2. Less :
- (a) Receipts where the charges for luxury provided in the hotel are less than rupees sixty per day ............................
- (b) Receipts other than (a) above on which tax is not payable ............................
- (c) Receipts exempt from tax under section 9 ............................ Total ............................ 3. Net taxable receipts ............................ 4. Rate wise break up of taxable receiptsTaxable @ 5% Taxable @ 10% Taxable at concessional rate (here specify the rate if any)
- (1) (2) (3) 5. Tax payable, at the rate of-
- (a) *[5%]
- (b) *[10%]
- (c) Concessional rate (if any) ............................ ............................ ............................ 6. Total tax payable ............................
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