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Jharkhand Taxation on Luxuries in Hotels Act, 2011

The Jharkhand Taxation on Luxuries in Hotels Act, 2011

Tax201133 sections

This Act imposes a tax on luxury amenities provided in hotels, boarding houses, and similar establishments within the state of Jharkhand. It specifically targets services that cost two hundred rupees or more per day, such as premium rooms or suites. The law applies to various entities, including individuals, companies, and government bodies, that operate or manage these venues. The tax revenue is collected by the state government to fund public services. By taxing luxury services, the state aims to generate additional income and ensure that those who enjoy high-end hospitality contribute fairly to the state's development.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement
  3. 2. Definitions
  4. 3. Levy of Tax
  5. 4. Compounding of Tax
  6. 5. Collection of tax by the proprietor
  7. 6. Registration
  8. 7. Returns
  9. 8. Payment of Tax
  10. 9. Assessment of Tax
  11. 10. Extension of period
  12. 11. Liability in case of default
  13. 12. Escaped amount of rent detected before assessment
  14. 13. Amount of Rent escaping assessment
  15. 14. Recovery of tax
  16. 15. Special mode of recovery
  17. 16. Liability to pay tax in case of transfer of business
  18. 17. Liability of dissolved firm or association of persons liable to pay tax under section 3 and 4
  19. 18. Maintenance of books of Accounts
  20. 19. Inspection, search and seizure
  21. 20. Exemption
  22. 21. Appeal
  23. 22. Revision
  24. 23. Power to call for records
  25. 24. Review
  26. 25. Refund
  27. 26. Offences and Penalties
  28. 27. Compounding of offences
  29. 28. Bar to certain proceedings
  30. 29. Power to make rules
  31. 30. Repeal and savings
  32. 31. Removal of difficulty
  33. Schedule. Schedule

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