Vidhi Codex

The Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act, 1981

The Tamil Nadu Tax on Luxuries in Hotels and Lodging Houses Act, 1981

Tax198125 sections

This Act levies a luxury tax on accommodation and services in hotels and lodging houses in Tamil Nadu. It sets out the authorities, how the tax is levied and collected, returns, assessment and penalties. It also covers appeals, revisions, refunds, offences and compounding of offences.

Start reading →Read full ActSections
  1. 1. Short title, extent and commencement
  2. 2. Definitions
  3. 3. Authorities
  4. 4. Levy and collection of luxury tax
  5. 5. Mode of collection of tax
  6. 6. Return
  7. 7. Assessment and collection of tax
  8. 8. Imposition of penalty in certain cases
  9. 9. Payment of tax
  10. 10. Appeal
  11. 11. Revision
  12. 12. Court-fees on appeal and revision
  13. 13. Refund of tax
  14. 14. Offences
  15. 15. Offences by companies
  16. 16. Compounding of offences
  17. 17. Powers to enforce attendance etc
  18. 18. Powers of inspection, examination, search of hotels
  19. 19. Certain provisions of Limitation Act to apply to appeal and revision
  20. 20. Bar of proceedings
  21. 21. Power to make rules
  22. 22. Power to remove difficulties
  23. 23. Power to alter the rates of tax
  24. 24. Repeal and saving
  25. I. THE SCHEDULE

PDF: pending for this language.