Vidhi Codex

Bare Act

The Manipur tax on Luxuries (Hotels and Lodging Houses) Act, 2000

Tax200015 sections

This Act imposes a tax on the turnover receipts from hotels and lodging houses in the State of Manipur. It applies to hoteliers operating within the state and specifies tax rates based on daily per-person charges for luxury services—ranging from 10% for charges above ₹100 to 20% for charges exceeding ₹200. The tax also covers shared rooms, uncharged or concessional accommodations, and service charges retained by hoteliers. State authorities responsible for tourism and hospitality tax administration assess and collect the tax according to the provisions. The measure ensures hotels contribute to state revenue proportional to the luxury facilities provided to guests.

Start reading →Read full ActSections
  1. 0. Preamble
  2. 1. Short title, extent and commencement
  3. 3. Liability to tax
  4. 4. Liability of hotelier to pay tax
  5. 5. Exercise of powers and authorities
  6. 7. Non-transferability of registration Certificate
  7. 8. Information to be furnished regarding changes in business, etc.
  8. 9. Certificate of registration to continue in certain circumstances
  9. 10. Returns
  10. 13. Accounts
  11. 14. Hotelier to declare the name of owner of business
  12. 15. Such declaration may be revised from time to time.
  13. 16. Imposition of penalty for contravening certain provisions
  14. 17. Payment of tax
  15. 19. Offences and penalties

PDF: pending for this language.