The Hotel-Receipts Tax Act, 1980
Bare Act
In this Act, unless the context otherwise requires,
- "assessee" means a person by whom hotel-receipts tax or any other sum of money is payable under this Act and includes
- every person in respect of whom any proceeding under this Act has been taken for the assessment of his charge
Simplified Act
This law is about a tax on hotel income. Here's what some of the terms mean:
- "Assessee" is the person who needs to pay the hotel tax or any other money required by this law. This includes:
- Anyone who is going through a process to figure out t