AND LODGING HOUSES) ACT, 1979

The Himachal Pradesh Tax on Luxuries (In Hotel and Lodging House) Act, 1979

This law governs the levy and collection of luxury tax on residential accommodations provided by hotels and lodging houses across Himachal Pradesh. It applies to hotel guests paying daily lodging charges of twenty-five rupees or more per person, as well as hotel proprietors responsible for collecting and submitting this tax to the state government. The Act outlines tiered tax rates based on room tariffs, exemptions for foreign guests under government invitation, assessment procedures, inspection powers, and penalties for tax evasion. By establishing a structured revenue collection framework, this legislation ensures that high-value hospitality services contribute to the state treasury while enforcing regulatory compliance among lodging operators.

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