Levy and collection of tax on luxury provided for residents or others

Tax200742 sections3 chapters

Statutory text

(1) There shall be levied and collected a tax, on the charges collected for luxuries provided in a hotel for residents or others such as health club, beauty parlour, swimming pool, lawn, conference hall and the like when such charges are collected separately, at the rate of ten percent or such other rate not exceeding fifteen percent as the State Government may, by notification in the Official Gazette, direct: Provided that tax levied under sub-section
(1) shall be paid only by such proprietor wherein charges for the luxury provided in a hotel are two thousand rupees or more within the meaning of clause
- (l) of section 2.
(2) The tax levied under sub-section (1), shall be paid by every proprietor in such manner as may be prescribed.

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