Keyword(s):
Appellate Authority, Assessing Authority, Commissioner of Commercial Taxes,
Concessional Rate, Hotel, Luxury Provided in a Hotel, Proprietor, Tax
An Act to provide for the levy and collection of a tax
on luxuries provided in hotels and lodging houses.
BEit enacted by the legislature of the State ~f Tamil Nadu
in the Thirty-second Year of the Republic of India as
follows:-
- (1) This ktmay be called the Tamil Nadu Tax on short +jt~eand
Luxuries in Hotels and Lodging Houses Act, 1381.
(2) It shall be d:h:med to have come into force on ment.
Delhitions, –
cornmcll~e-
the 13th October 1980. - In this Act, unless the context otherwise requires,–
(a) “appellate authority” means an appellate authority
appointed under sub-section (2) of section 3;
(b) “assessing authority” means an assessing authority
appointed under sub-section(1) of section 3;
(c) “Commissioner of Commercial Taxes” means the
Commissioner in charge of commercial taxes ;
(d) “concessional rate” in relation to luxury provided
in a hotel means a rate lower than the normal rate fixed
for such luxury by the hotel or lower than that fixed by
the Government or any other authority under any law for
the time being in force;
(e) “Government” means the State Government;
“hotel “means a building or part of a building where
residential accommodationwith or without board is by way
of business provided for a monetary consideration and
includes a lodging house ;
(g) “luxury provided in a hotel” means acco~nmodation
for residence provided in a hotel, the rate of charges for
which (including chargzs for air=conditioning, television,
radio, music, extra beds and the like but excluding
charges for food, drink and telephone cails) is twenty
rupees or more per person per day; —-
*For Statementof Objects and Reasons,see TamilNadu G~rperntnmt
bmtte Extraordinary, dated the 28th January 1981, kart W–
Se-n 1, Page 22.
125-12-9A[19$1: 9. kAct 6
132 Pax on Luxuries In
Hotels and Lodging
Houses
(h) “proprietor” in relotion to a hotel, includesthe person
who for the time being is in charge of the management
of the hotel ;
(i) “tax” means the luxury tax levied and collected under
this Act.
Authorities. 3. (1) The Government may, by notification, appoint
such officers as they think fit to be assessing authorities
for the purposes of this Act and may assign to them
such local limits as the Government may thinlr fit.
(2) The Government may, by notification, appoint
such officers as they think fit to be appellate authorities
for the purposes of this Act and may assign to them
such local limits as the Government may think fit, - (1) Subject to the provisions of this Act, there shall
LeW and colec- be levi2d and collected from every person residing in a hotel namely :- a tax (to be known as “luxury tax”) in respect of any luxury provided in a hotel to him, at the following rates, of iuuo
Rate of tax.
tax,
of such rate.
(a) Where the rate of charges far accom- Five percenturn
J
Ten percenhun of
such rate:
modation for residence (including
charges for air-conditioning, television,
radio, music, extra beds and the like
but excluding charges for food, drink
and te!ephone calls) is twenty rupees
or more blt is less than fifty rupees
per person per day.
(b) Where such rate is fifty rupees
or more per person per day.
/
,
Provided that where such charges are levied- otherwise :;
than on daily basis or per person,then,the charges fordeter-+A
mining the liability to tax under this section shallbe &m-‘d
puted as for a .dayand per person, based on the period 4
of occupation of the residence for which the charges a.
wde and the number of persons actually ‘ oocupying’or
permitted to occupy according to the N~Sor custam ‘4
of the hotel.
$1
(2) The tax payable under this section shibe collectdd
by the proprietor and be paid into a Governmenttre80ug
wi~hihinthe time rrnd in the maanep provide by or
&.s Act.
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