Determination of charges

The Haryana Tax on Luxuries Act, 2007

Tax200742 sections3 chapters

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Statutory text

(1) Where the rate of charges for luxury provided in a hotel or banquet hall is inclusive of the charges for food or drink, then the assessing authority may, from time to time, after giving the proprietor an opportunity of being heard, fix separate rates for charges for such luxury and for food or drink or other amenities, if any, for the purpose of calculating the tax.
(2) Where charges for use of amenities such as health club, beauty parlour, swimming pools, lawn, conference hall or the like are charged separately whether by the proprietor of a hotel or on his behalf by any other person owning or holding such amenities in any capacity recognized by law and if such amenities are located within the precincts of such hotel, then such charges shall be deemed to be part of the charges for luxury provided in the hotel.
(3) Where charges for providing air cooling, air conditioning, chairs, tables, utensils and vessels, shamiana, tent, pavilion, electricity, water, fuel, interior or exterior decoration, music, orchestra, live telecast, or other amenities are charged separately whether by the proprietor of a banquet hall or on his behalf by any other person providing such amenities in any capacity recognized by law and if such amenities are provided within the precincts of such banquet hall, then such charges shall be deemed to be part of the charges for luxury provided in a banquet hall.
(4) Where, in addition to the charges for luxury provided in a hotel or banquet hall, service charges are levied and appropriated to the proprietor and not paid to the staff then, such charges shall be deemed to be part of the charges for luxury provided in the hotel or banquet hall.
(5) Where luxury provided is a hotel or banquet hall to any person (not being an employee of the hotel or banquet hall) is not charged at all or is charged at a concessional rate, then the tax shall be levied and collected at normal rates.
(6) Where luxury in a hotel for a specified number of persons is shared by more than the number specified, then, in addition to the tax for the luxury provided to such specified number of persons, there shall be levied and collected separately, the tax in respect of the charges made for the additional number of persons accommodated.

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