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Home›State Acts›Jharkhand Taxation on Luxuries in Hotels Act, 2011›section 6

section 6

Registration

The Jharkhand Taxation on Luxuries in Hotels Act, 2011
Tax201133 sections
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Statutory text

Every proprietor, who is liable to pay tax under section 3 shall apply for a certificate of registration in the prescribed manner within a month of coming into effect of this Act or within one month from the date he starts providing room along with luxuries in the hotel,

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Contents

33 matching sections

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