(1) Subject to the provisions of this Act, there shall be charged on every person carrying on the business of a hotel in relation to which this Act applies, for every assessment year commencing on or after the 1st day of April, 1981, a tax in respect of his chargeable receipts of the previous year at the rate of fifteen per cent. of such receipts:
Provided that where such chargeable receipts include any c
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Simplified Act
Simplified Explanation of The Hotel-Receipts Tax Act, 1980, Section 5:
Section 5(1): Tax on Hotel Receipts
Starting from April 1, 1981, every hotel business cover