Return

Tax198125 sections

Statutory text

(1) Every proprietor liable to pay tax under this Act shall furnish a monthly return in the prescribed form to the assessing authority within eight days after the expiry of the month to which the return relates.
(2) Every such return shall, show the number of rooms or other accommodation, in the hotel, which is intended to be occupied, the number of persons who occupied such rooms or accommodation, the periods of their stay, the dates of their arrival and departure, the amount of charges recovered from them and such other information as may be prescribed.
(3) A proprietor furnishing a return as required by sub-section (1) shall first pay into a Government treasury, in the manner prescribed, the whole amount of the tax due from him according to such return and enclose a receipt of such payment with the return.
(4) Every return shall be verified in the prescribed manner.

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