Assam Tax On Luxuries (Hotels and Lodging Houses) Act, 1989

No: 5 Dated: Apr, 21 1989

Amendment:- Assam Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2006

THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) ACT, 1989

ASSAM ACT No. V of 1989

    An Act to provide for the imposition of a tax on luxuries in hotels and lodging houses.

    Preamble:- Whereas it is necessary to make an addition to the revenues of Assam and, for that purpose, it is expedient to impose a tax on the luxuries in hotels and lodging houses and to provide for matters connected therewith

    It is hereby enacted in the Fortieth Year of the Republic of India as follows :-

1. Short title, extent and commencement:- (1) This Act may be called the Assam Tax On Luxuries (Hotels and Lodging Houses) Act, 1989.

(2) It extends to the whole of the State of Assam.

(3) It shall be deemed to have come into force with effect from the first day of April, 1989.

2. Definitions:- In this Act, unless the context otherwise requires,-

(1) ''assessing officer" in relation to any hotelier means the authority competent to assess the hotelier in accordance with section 5 of this Act;

(2) "business" includes the activity of providing residential accommodation and any other service in connection with, or incidental or ancillary to, such activity of providing residential accommodation, by a hotelier for monetary consideration;

(3) "Commissioner'' means the Commissioner cf Taxes, Assam;

(4) "concessional rate" in relation to a luxury · provided in a hotel, means a rate lower than the normal rate fixed by any Government, authority, or under any law for the time being in force;

(5) "hotel" includes a residential · accommodation, a lodging house, an inn, a public house or a bullding or part of a building, where residential accommodation is provided by way of business; ·

(6) "hotelier" means, in relation to a hotel, the person who owns the hotel and includes a person who for the time being is in charge of the management of the hotel;

(7) "luxury provided in a hoter" means accommodation and other services provided in a hotel, the rate of charges for which including the charges for air-conditioning, telephone, television, radio, music, entertainment, extra beds and the like, is one hundred rupees per person per day or more; but does not include the supply of food and drinks where such supply is separately charged for;

(8) ''person" includes any company or association or body of individuals whether incorporated or not, and also a Hindu undivided family, a firm, a local authority, a State Government and the Central Government

(9) "place of business" includes an office, or any other place · which a hotelier uses for the purpose of his business or where he keeps his books of accounts ;

(10) ''prescribed'' means prescribed by rules made under this Act;

(11) ''receipt" means the amount of monetary consideration received or receivable by a hotelier or by his agent for anv luxury provided in a hotel;

(12) "registered hotelier" means a hotelier registered under Section 6 of this Act;

(13) "rules" means rules made under this Act

(14) ''State '' means the State of Assam;

(15) "tax" means the , tax levied on luxuries provided in a hotel payable under this Act;

(16) ''turnover of receipts" means the aggregate of the amounts of monetary consideration received or receivable by a hotelier or by his agent in respect of the luxuries provided in a hotel during a giyen period.