The Goa, Tax on Luxuries (Hotels and Lodging Houses) Act, 1988

Short title and commencement.—

1. (1) This Act may be called the Goa Tax on Luxuries (Amendment) Act, 2006.
2. (2) It shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.

Amendment of section 2.— In section 2 of the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988) (hereinafter referred to as the “principal Act”),-

1. (i) in clause (a), for the words “open space where tents” the words “open space with or without tents” shall be substituted;
2. (ii) in clause (b), sub-clause

1. (b) shall be omitted and sub-clause
2. (c) shall be re-numbered as sub-clause
3. (b) thereof;
   • (iii) in clause (ee), the words “commodities or” shall be omitted;
   • (iv) in clause (f), for the expression “ but does not include the supply of food and drinks”, the expression “and all services other than casinos, water sports, boat/river cruises and supply of food and drinks” shall be substituted;
   • (v) in clause
4. (h) and in any other provisions of the principal Act, except in section 5, for the words “hotelier or proprietor or stockist”, wherever they occur, the word “ hotelier” shall be substituted;
   • (vi) in clause (j), the words “as the case may be” and “and value of stock of other luxuries provided”, wherever they occur, shall be omitted;
   • (vii) clauses
5. (mm) and
6. (mmm) shall be omitted;
   • (viii) in clause (n), the expression “and includes surcharge if any, leviable” shall be omitted;
   • (ix) clauses
7. (pp) and
8. (ppp) shall be omitted.

Amendment of section 5.- In section 5 of the principal Act,-

1. (i) for sub-section (2), the following sub-section shall be substituted, namely:- “(2) There shall be levied a tax on the turnover of receipts at the rates provided in Schedule I hereto.”;
2. (ii) in sub-section (5), for the expression “sales tax under the Goa Sales Tax Act, 1964 (Act 4 of 1964)”, the expression “tax under the Goa Value Added Tax Act, 2005 (Act 9 of 2005)” shall be substituted;
3. (iii) after sub-section (6), the following sub-section shall be inserted, namely:- “(7)
4. (i) The Government may, by notification in the Official Gazette,-

1. (a) reduce any rate of tax;
2. (b) enhance any rate of tax; and may by like notification, add to, or omit from, or otherwise amend any entry, of the Schedule and thereupon the Schedule shall be deemed to have been amended accordingly.
   • (ii) Any notification issued under clause
   • (i) shall take effect prospectively, either from the date of publication thereof in the Official Gazette or from such later date as may be mentioned therein.
   • (iii) Every notification made under clause(i) shall be laid as soon as may be after it is made on the table of Legislative Assembly while it is in session for a total period of thirty days which may be comprised in one session or in two successive sessions, and if, before the expiry of the session in which it is so laid or the session immediately following, the Legislative Assembly agrees in making any modification in the notification or the Legislative Assembly agrees that the notification should not be made and notify such decision in the Official Gazette, the notification shall from the date of publication of such decision have effect only in such modified form or be of no effect, as the case may be, so however that any such modification or annulment shall be without prejudice to the validity of

anything previously done or omitted to be done under that notification.”.

Omission of section 5A.--Section 5A of the principal Act shall be omitted.

Amendment of section 5B.-- In section 5B of the principal Act, for the expression “12 percent on the turnover of receipts of the proprietor or rupees two hundred and fifty per day, whichever is higher”, the expression “10 percent on the turnover of receipts of the proprietor” shall be substituted.

Omission of section 5C.-- Section 5C of the principal Act shall be omitted.

Amendment of section 7.-- In section 7 of the principal Act, the words “or business” shall be omitted.

Amendment of section 9.-- In section 9 of the principal Act, in sub-section (1), the expression “or under section 5A” shall be omitted.

Amendment of section 9A.-- In section 9A of the principal Act, after the words “every year” and before the words “on payment of charges”, the expression “in the month of September/October” shall be inserted.

“(1) The Commissioner shall, in the prescribed manner, refund to a person the amount of tax, penalty and interest paid by such person in excess of the amount due from him under the Act or unduly paid by him. The refund may be either by cash payment or at the option of the person, by deduction of such excess from the amount of tax, penalty and interest due in respect of any other period:

Provided that the Commissioner shall first apply such excess towards the recovery of any amount due in respect of which a notice under sub-section

1. (6) of section 13 has been issued, and shall then refund the balance, if any.”.

Substitution of Schedule.-- For Schedule appended to the principal Act, the following Schedule shall be substituted, namely:-

“SCHEDULE I (See sub-section

1. (2) of section 5) Serial Number

Turnover of Receipts Rate of Tax

(1) (2) (3)

1. (a) Where the charge for Luxury provided in a hotel is not exceeding Rs. 200/- per day. Nil
2. (b) Where the charge for Luxury provided in a hotel is exceeding 200 rupees but does not exceed Rs. 1,500/- per day. 5% (c ) Where the charge for Luxury provided in a hotel is exceeding Rs. 1,500/- but does not exceed Rs. 3,000/- per day. 8%
3. (d) Where the charge for Luxury provided in a hotel is exceeding Rs. 3,000/- per day. 10% Note: Where the luxuries provided in a hotel are under Time Share Agreement or under Package Deal Agreement or under any such system and wherein the facility of availing residential accommodation during the given period in a year is allowed upon a lump sum payment, then tax shall be paid at the rate provided for at clause
4. (b) above i.e. @ 5%, with a deemed room receipt of Rs. 1,000/- per day per room.”.

Substitution of Schedule II.—For Schedule II appended to the principal Act, the following Schedule shall be substituted, namely:- “SCHEDULE II (See sections 9

1. (2) and 9A) Serial numbers Category of hoteliers Amount of registration charges/renewal charges.
2. (1) For hotels having upto 10 rooms including rent back accommodation, tourist home and any other accommodation required to be covered under the Goa Registration of Tourist Trade Act, 1982(Act 10 of 1982). Rs. 1,000/-
3. (2) For hotels having rooms in excess of 10 but upto 50

including rent back accommodation, tourist home

and any other accommodation required to be covered under the Goa Registration of Tourist Trade Act, 1982(Act 10 of 1982).

Rs. 4,000/-

1. (3) For hotels having rooms in excess of 50 but upto 100 including rent back accommodation, tourist home and any other accommodation required to be covered under the Goa Registration of Tourist Trade Act, 1982(Act 10 of 1982). Rs. 7,500/- (4) For hotels having rooms in excess of 100 including rent back accommodation, tourist home and any other accommodation required to be covered under the Goa Registration of Tourist Trade Act, 1982(Act 10 of 1982). Rs. 10,000/-. 1. Short title and commencement Short title and commencement.—
2. (1) This Act may be called the Goa Tax on Luxuries (Amendment) Act, 2006.
3. (2) It shall come into force on such date as the Government may, by notification in the Official Gazette, appoint. 2. Amendment of section 2 Amendment of section 2.— In section 2 of the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988) (hereinafter referred to as the “principal Act”),-
   • (i) in clause (a), for the words “open space where tents” the words “open space with or without tents” shall be substituted;
   • (ii) in clause (b), sub-clause
   • (b) shall be omitted and sub-clause
   • (c) shall be re-numbered as sub-clause
   • (b) thereof;
     • (iii) in clause (ee), the words “commodities or” shall be omitted;
     • (iv) in clause (f), for the expression “ but does not include the supply of food and drinks”, the expression “and all services other than casinos, water sports, boat/river cruises and supply of food and drinks” shall be substituted;
     • (v) in clause
   • (h) and in any other provisions of the principal Act, except in section 5, for the words “hotelier or proprietor or stockist”, wherever they occur, the word “ hotelier” shall be substituted;
     • (vi) in clause (j), the words “as the case may be” and “and value of stock of other luxuries provided”, wherever they occur, shall be omitted;
     • (vii) clauses
   • (mm) and
   • (mmm) shall be omitted;
     • (viii) in clause (n), the expression “and includes surcharge if any, leviable” shall be omitted;
     • (ix) clauses
   • (pp) and
   • (ppp) shall be omitted. 3. Amendment of section 3 Amendment of section 3.— In section 3 of the principal Act,—
     • (i) for sub-section (2), the following sub- -section shall be substituted, namely:— “(2) To assist the Commissioner in the execution of his functions under this Act, the State Government shall appoint Additional Commissioner of Luxury Tax and such number of —
     • (i) Assistant Commissioners of Luxury Tax; and
     • (ii) Luxury Tax Officers, as the State Government thinks necessary.”;
     • (ii) after sub-section (2), the following sub- -section shall be inserted, namely:— “(2A) The Commissioner may appoint such number of,—
     • (i) Assistant Luxury Tax Officers;
     • (ii) Luxury Tax Inspectors;
     • (iii) Other officers and ministerial staff, as found necessary, to assist him in the execution of his functions under this Act”;
     • (iii) sub-section
4. (3) shall be omitted;
   • (iv) in sub-sections
5. (4) and (5), for the expression “under sub-section (2)”, the expression “under sub-sections
6. (2) and (2A)” shall be substituted. 4. Amendment of section 5B Amendment of section 5B.— For section 5B of the principal Act, the following section shall be substituted, namely:— “5B. Levy of Tax on Accommodation provided for Commercial purposes and for providing Accomodation with Luxuries for other purposes.—
7. (1) Subject to the provisions of this Act, there shall be levied and collected a tax on the turnover of receipts of a proprietor, for accommodation provided for commercial purposes or for accommodation with luxuries provided for other purposes, at the rate specified in Schedule III hereto.
8. (2) The Government may, by notification in the Official Gazette, amend any entry in Schedule III and the provisions of sub-section
9. (7) of section 5 of this Act shall mutatis mutandis apply for amending said Schedule.” 5. Amendment of section 6 Amendment of section 6.— In section 6 of the principal Act,—
   • (i) in sub-section
10. (1) and in any other section of the principal Act, for the word “hotelier”, the words “hotelier or proprietor, as the case may be” shall be substituted;
    • (ii) in sub-section (2), for the word “hotel”, the expression “hotel or accommodation provided for commercial purposes or of accommodation with luxuries provided for other purposes” shall be substituted. 6. Amendment of section 7 Amendment of section 7.— In section 7 of the principal Act,—
    • (i) for the word “hotel”, the expression “hotel or of accommodation provided for commercial purposes or of accommodation with luxuries provided for other purposes” shall be substituted;
    • (ii) in the proviso, for the words “any penalty”, the word “penalty” shall be substituted. 7. Amendment of section 9 Amendment of section 7.— In section 7 of the principal Act, the words “or business” shall be omitted. 8. Amendment of Section 9A Amendment of Section 9A.—
    • (i) The existing provision of section 9A, shall be re-numbered as sub-section
11. (1) thereof and in sub-section
12. (1) as so re-numbered, for the word “charges” the word “fee” shall be substituted;
    • (ii) After sub-section
13. (1) as so re-numbered, the following sub-section shall be inserted, namely:— “(2) The Government may, by notification in the Official Gazette, amend any entry in Schedule II and the provisions of sub-section
14. (7) of the section 5 of this Act shall, mutatis mutandis, apply for amending said Schedule. 9. Amendment of section 13 Amendment of section 13.— In section 13 of the principal Act,—
    • (i) for the existing title, the following title shall be substituted, namely:— “Payment of Tax and filing of returns”;
    • (ii) in sub-section (6), in the proviso, for the expression “sub-section (2)”, the expression “sub-section
15. (2) or (2A)” shall be substituted. 10. Amendment of section 17 Amendment of section 17.— In section 17 of the principal Act in sub-section (1),— the following clause shall be inserted, namely:—
    • (i) in clause (c), the word “or” shall be added at the end;
    • (ii) after clause (c), the following clause shall be inserted, namely:— “(d) failed to apply for renewal of registration as required by sub-section (1) of section 9A as so re-numbered, or has carried on business without renewing his registration in contravention of sub-section
16. (1) of section 9 of this Act;”. 11. Amendment of section 26 Amendment of section 26.— In section 26 of the principal Act, for sub-section (1), the following sub-section shall be substituted, namely:— “(1) Every hotelier or proprietor liable to pay tax under this Act, and every hotelier or proprietor who is required so to do by the Commissioner by notice served on him in the prescribed manner, shall keep a true account of the luxury provided by him in a hotel or for accommodation provided for commercial purposes or for accommodation with luxuries provided for other purposes”. 12. Amendment of Schedule II Amendment of Schedule II.— For Schedule II appended to the principal Act, the following Schedule shall be substituted, namely:— “SCHEDULE II [See sections 9
17. (2) and 9A]

Sr. Category of business Amount of

No.registration fees/ /renewal fees 1 2 3 Hotelier

1. (1) For hotels having upto 25 rooms including rent back accommodation, tourist home and any other acco- mmodation required to be covered under the Goa Registration of Tourist Trade Act, 1982 (Act 10 of 1982).
2. (2) For hotels having rooms in excess of 25 but upto 50 including rent back accommodation, tourist home and any other accommodation required to be covered under the Goa Registration of Tourist Trade Act, 1982 (Act 10 of 1982).
3. (3) For hotels having rooms in excess of 50 but upto 100 including rent back accommodation, tourist home and any other accommodation required to be covered under the Goa Registration of Tourist Trade Act, 1982 (Act 10 of 1982).
4. (4) For hotels having rooms in excess of 100 but upto 200 including rent back

accommodation, tourist home and any

other accommodation required to be covered under the Goa Registration of Tourist Trade Act, 1982 (Act 10 of 1982).

1. (5) For hotels having rooms in excess of 200 including rent back acco- mmodation, tourist home and any other accommodation required to be covered under the Goa Registration of Tourist Trade Act, 1982 (Act 10 of 1982). Proprietor
2. (1) Accommodation provided for commercial purposes.
3. (2) Accommodation with luxuries provided for other purposes. Rs. 1,000/- Rs. 2,500/- Rs. 5,000/- Rs. 10,000/- Rs. 15,000/- Rs. 2,000/- Rs. 2,000/-” 1. Short title and commencement Short title and commencement.—
4. (1) This Act may be called the Goa Tax on Luxuries (Amendment) Act, 2006.
5. (2) It shall come into force on such date as the Government may, by notification in the Official Gazette, appoint. 2. Amendment of section 2 Amendment of section 2.— In section 2 of the Goa Tax on Luxuries Act, 1988 (Act 17 of 1988) (hereinafter referred to as the “principal Act”),-
   • (i) in clause (a), for the words “open space where tents” the words “open space with or without tents” shall be substituted;
   • (ii) in clause (b), sub-clause
   • (b) shall be omitted and sub-clause
   • (c) shall be re-numbered as sub-clause
   • (b) thereof;
     • (iii) in clause (ee), the words “commodities or” shall be omitted;
     • (iv) in clause (f), for the expression “ but does not include the supply of food and drinks”, the expression “and all services other than casinos, water sports, boat/river cruises and supply of food and drinks” shall be substituted;
     • (v) in clause
   • (h) and in any other provisions of the principal Act, except in section 5, for the words “hotelier or proprietor or stockist”, wherever they occur, the word “ hotelier” shall be substituted;
     • (vi) in clause (j), the words “as the case may be” and “and value of stock of other luxuries provided”, wherever they occur, shall be omitted;
     • (vii) clauses
   • (mm) and
   • (mmm) shall be omitted;
     • (viii) in clause (n), the expression “and includes surcharge if any, leviable” shall be omitted;
     • (ix) clauses
   • (pp) and
   • (ppp) shall be omitted. 3. Amendment of section 5 Amendment of section 5.— In section 5 of the principal Act,—
     • (i) after sub-section (2), the following sub-section shall be inserted, namely:— “(2A) There shall be levied a tax on the turnover of receipts of a proprietor of a beauty parlour, spa or health spa, health club, etc., at the rates provided in Schedule IV hereto.”;
     • (ii) in sub-section (7), in clause (i), in sub-clause (b), for the word “Schedule”, wherever it occurs, the expression “Schedule I or Schedule IV” shall be substituted. 4. Amendment of Schedule II Amendment of Schedule II.— In Schedule II to the principal Act, under the word “Proprietor”, after entry at serial number (2), the following entry shall be inserted, namely:— “(3) Services provided in beauty parlours, spa or health spa, health club, etc. Rs. 2000/-.” 5. Insertion of new Schedule IV “SCHEDULE IV (See sub-section (2A) of section 5)

Serial Number Turnover of Receipts Rate of Tax

(1)

1. (2) (3)
   • (a) Where the charges for services provided in beauty parlours, spa or health spa, health club, etc., is not exceeding Rs. 500/- per session/day. Nil
   • (b) Where the charges for services provided in beauty parlours, spa or health spa, health club, etc., exceeds Rs. 500/- per session/day. 10%.”

“SCHEDULE I (See sub-section (2) of section 5) Serial Number Turnover of Receipts Rate of Tax (1) (2) (3) (a) Where the charge for Luxury provided in a hotel is not exceeding Rs. 200/- per day. Nil (b) Where the charge for Luxury provided in a hotel is exceeding 200 rupees but does not exceed Rs. 1,500/- per day. 5% (c ) Where the charge for Luxury provided in a hotel is exceeding Rs. 1,500/- but does not exceed Rs. 3,000/- per day. 8% (d) Where the charge for Luxury provided in a hotel is exceeding Rs. 3,000/- per day. 10% Note: Where the luxuries provided in a hotel are under Time Share Agreement or under Package Deal Agreement or under any such system and wherein the facility of availing residential accommodation during the given period in a year is allowed upon a lump sum payment, then tax shall be paid at the rate provided for at clause (b) above i.e. @ 5%, with a deemed room receipt of Rs. 1,000/- per day per room.”.

“SCHEDULE II (See sections 9 (2) and 9A) Serial numbers Category of hoteliers Amount of registration charges/renewal charges. (1) For hotels having upto 10 rooms including rent back accommodation, tourist home and any other accommodation required to be covered under the Goa Registration of Tourist Trade Act, 1982(Act 10 of 1982). Rs. 1,000/- (2) For hotels having rooms in excess of 10 but upto 50 including rent back accommodation, tourist home and any other accommodation required to be covered under the Goa Registration of Tourist Trade Act, 1982(Act 10 of 1982). Rs. 4,000/- (3) For hotels having rooms in excess of 50 but upto 100 including rent back accommodation, tourist home and any other accommodation required to be covered under the Goa Registration of Tourist Trade Act, 1982(Act 10 of 1982). Rs. 7,500/- (4) For hotels having rooms in excess of 100 including rent back accommodation, tourist home and any other accommodation required to be covered under the Goa Registration of Tourist Trade Act, 1982(Act 10 of 1982). Rs. 10,000/-.

(See sub-section (1) of section 5B) (a) Where the charge for accommodation provided for commercial purposes or for accommodation with luxuries provided for other purposes is not exceeding Rs. 3,000/- per day. 5% (b) Where the charge for accommodation provided for commercial purposes or for accommodation with luxuries provided for other purposes is exceeding Rs. 3,000/- but does not exceed Rs. 5,000/- per day. 8% (c) Where the charge for accommodation provided for commercial purposes or for accommodation with luxuries provided for other purposes is exceeding Rs. 5,000/- per day. 10%

“SCHEDULE IV (See sub-section (2A) of section 5) (a) Where the total turnover of receipts does not exceed Rs. 5,00,000/- per year. Nil (b) Where the total turnover of receipts exceeds Rs. 5,00,000/- per year. 5%”