Bare Act
The Tripura Tax on Luxuries in Hostels and Lodging Houses Act, 1990
Tax199028 sections
This law imposes a tax on luxury services provided in hotels and lodging houses within the state of Tripura. It applies to hotel proprietors who charge more than one hundred rupees per day for specific luxuries like air conditioning or extra beds. The tax rate is set at ten percent of the luxury charge. The government appoints authorities to assess and collect this levy, ensuring that businesses offering premium amenities contribute to state revenue. Failure to pay results in interest charges, making this regulation essential for funding government operations through the hospitality sector.
- 0. Preamble
- 1. Short title, extent and commencement
- 2. Definitions
- 3. Levy and collection of Tax
- 4. Appointment of commissioner, Assessing or Appellate Authority and their powers and functions of Assessing Authorities
- 5. Mode of collection of tax
- 7. Assessment and collection of tax
- 8. Assessment of escaped or under assessed tax
- 9. Imposition of penalty in certain cases.
- 10. Payment of tax, penalty and other dues payable under the Act in instalments.
- 11. Appeal.
- 12. Revision.
- 13. Court fee on appeal and application for revision.
- 14. Refund of tax.
- 15. Offences.
- 16. Offences by companies.
- 17. Compounding of offences
- 18. Power to enforce attendance, etc
- 19. Maintenance of true and correct accounts and records by proprietor, etc
- 20. Powers to order production of accounts and powers of entry inspection etc
- 21. Certain provisions of Limitation Act to apply to appeal and revision application
- 22. Bar of Jurisdiction of courts
- 23. Protection of acts done in good faith
- 24. Powers to delegate
- 25. Power to transfer proceedings
- 26. Power to make rules
- 27. Power to remove difficulties
- 28. Power to alter the rates of tax
PDF: pending for this language.