(1) This Act may be called the Goa Tax On Luxuries (Hotels and Lodging Houses) Act, 1988.

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

(3) II shall come into force on such date as the State Government may, by notification in the Official Gazette, appoint.

I this Act unless the context otherwise requires,

(a) appointed day means the day on which this Act comes into force;

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

(c) Commissioner means the person appointed to be the Commissioner of Luxury Tax under section 3 for the purposes of this Act;

(d) hotel includes a residential accommodation, a lodging house, an inn, a public house or a building or pan of a building, where a residential accommodation is provided by way of business;

(e) hotelier means the owner of the hotel and includes the person who for the time being is in charge of the management of the hotel;

(f) luxury provided in a hotel 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 day or more; but does not include the supply of food and drinks where such supply is separately charged for;

(g) person includesany company or association or body of individuals whether incorporated or not, and also a Hindu undivided Tamily, a firm, a local authority, a corporation, a State Government and the Central Government;

(h) 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;

(i) prescribed means prescribed by rules made under this Act;

(j) reccipt means the amount of monetary consideration received or receivable by a hotelier or by his agent for any luxury provided in a hotel;

(k) registered hotelier means a hotelier registered under section 9 of this Act;

(l) rules means rules made under this Act.;

(m) State means the State of Goa;

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

(o) Tribunal means a Tribunal constituted under section 4;

(p) tum over of receipts means the aggregate of the amounts of monetary consideration or received or receivable by a hotelier or by his agent in respect of the luxuries provided in a hotel during a given period;

(q) year means

(i) the financial year; or

(ii) in relation to any particular registered hotelier for the purposes of this Act, means the year by reference to which the accounts of the hotelier are ordinarily maintained in his books of accounts.

(1) For the purpose of implementing the provisions of this Act, the State Government shall appoint an officer to be called the Commissioner of Luxury Tax for the whole of the State of Goa.

(2) To assist the Commissioner in the execution of his functions under this Act, the State Government shall appoint Assistant Commissioner of Luxury Tax and such number of

(a) Luxury Tax Officers,

(b) Assistant Luxury Tax Officers,

(c) Luxury Tax Inspectors, and

(d) other Officers and persons, and give them such designation as the State Government thinks necessary.

(3) The State Government may, subject to such restrictions and conditions as it may impose, by notification in the Official Gazette, delegate to the Commissioner the powers (not being powers relating to the appointments of Assistant Commissioner of Luxury Tax and Luxury Tax Officers) conferred on the State Government by sub-section (2),

(4) The Commissioner and all officers and persons appointed under sub-section (2) shall exercise such powers as may be conferred and perform such duties as may be required, by or under this Act;

(5) The Commissioner and all officers and persons appointed under sub-section (2) shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (Central Act 45 of 1860).

(6) the superintendence and control for the proper execution of the provisions of this Act and the rules made thereunder relating to the levy and collection of the tax shall vest in the Commissioner.

(1) Subject to the provisions of this section, the State Government shall constitute a Tribunal consisting of one or more members as it thinks fit to discharge the functions conferred on the Tribunal by or under this Act:

Provided that, where the Tribunal consists of one member, that member shall be a person who has held a civil judicial post for at least ten yean or who has been a member of the Central Legal Service (not below Grade II) for at least three years, or who has been in practice as an advocate for at least ten years and where the Tribunal consists of more than one member, one such member shall be a person qualified as aforesaid.

(2) If the Tribunal consists of more than one member, the State Government shall appoint one of the members of the Tribunal to be the Chairman thereof.

(3) The qualification of the member or members constituting the Tribunal and the period for which such member or members shall hold office, shall be such as may be prescribed.

(4) The State Government may terminate the appointment of any member of the Tribunal before the expiry of the term or his office ir such member

(a) is adjudged as an insolvent; or

(b) engages during his term of office in any paid employment outside the duties of his office; or

(c) is or becomes in any way concerned or interested in any contract or agreement made by or on behalf of the State Government or participates in any way in the profit thereof or in any benefit or emoluments arising therefrom; or

(d) is in the opinion of the State Government, unfit to continue in office by reason of infirmity of mind or body; or

(e) is convicted of an offence involving moral turpitude:

Provided that, before terminating the appointment of any member under this sub-section, such member shall be given reasonable opportunity of making representation against such termination of appointment.

(5) Any vacancy in the membership of the Tribunal shall be filled up by the State Government as soon as practicable.

(6) If the Tribunal consists of more than one member, the functions of the Tribunal may be discharged by any of the members silting either singly or in benches of two or more members, as may be determined by the Chairman.

(7) Where the Tribunal consists of more than one member and they are divided on any matter arising for decision before them, the decision shall be the decision of the majority, if there be a majority; but if the members are equally divided they shall state the point or points on which they differ and the case shall be referred by the Chairman for hearing on such point or points to one or more of the other members of the Tribunal, and such point or points shall be decided according to the majority of the members of the Tribunal who heard the case including those who first heard it.

(8) Subject to such conditions and limitations as may be prescribed, the Tribunal shall have power to award costs, and the amount of such costs shall be recoverable from the person who is ordered to pay the same as arrears of land revenue.

(9) The Tribunal shall for the purpose of regulation is procedure and disposal of its business make regulations not inconsistent with the provisions of this Act and the rules made thereunder.

Provided that the regulations so made shall not have effect until they are approved by the State Government and published in the Official Gazette.

(10) Notwithstanding anything contained in this section, the State Government may, by notification in the Official Gazette, confer on any Tribunal constituted or functioning under any other law for the time being in force, the powers conferred on a Tribunal by or under this Act and thereupon such other Tribunal shall be deemed to be a Tribunal constituted under this section in relation to the said law not withstanding anything inconsistent in such other law:

Provided that the provisions of sub-sections (3) and (4) shall not apply to the Tribunal on which such powers are so conferred.

(11) Any proceedings before the Tribunal shall be deemed to be a judicial proceeding within the meaning of section 193 and 228 of the Indian Penal Code (Central Act 45 of 1860).

(1) Subject to the provisions of this Act and the rules made thereunder, there shall be levied a tax on the turnover of receipts of a hotelier.

(2) There shall be levied a tax on the turnover of receipts at the following rates, namely:

Provided that, where the charges are levied otherwise than on daily basis then the charges for determining the tax liability under this section shall be computed proportionately for a day and based on the total period of occupation of the accommodation for which the charges are made.

(3) Where in addition 10 the charges for luxury provided in a hotel, service charges are levied and appropriated by the hotelier and not paid to the staff, then such charges shall be deemed to be part of the charges for luxury provided in the hotel.

(4) Where luxury provided in a hotel to any person (not being an employee of the hotel) is not charged at all, or is charged at a concessional rate, nevertheless there shall be levied and collected the tax on such luxury at the rates specified in sub-section (2), as if Full charges for such luxury were paid to the hotelier.

(5) The tax shall not be levied and payable in respect of the turnover of receipts for supply of food and drinks, on the sale of which the hotelier is liable to pay Sales Tax under the Goa, Daman and Diu Sales Tax Act, 1964 (Act 4 of 1964).

(6) For the purposes of this Act, tax collected separately by the hotelier shall not be considered to be pan of the receipt of the turnover of receipts of the hotelier.

(1) Subject to the provisions of this Act and the rules made thereunder, there shall be paid by every hotelier, who is liable to pay tax under this Act, the tax or taxes leviable in accordance with the provisions of this Act.

(2) If a person other than the owner (including part-owner) is for the time being in charge of the hotel, then such person and the owner (including pan-owner) shall jointly and severally be liable to pay the tax.

Where a hotel is owned, managed or run by a firm, then the firm and each of the partners of the firm shall be jointly and severally liable for payment of tax:

Provided that where any partner retires from the firm, he shall be liable to pay the tax, penalty of interest payable under this Act, if any, remaining unpaid at the time of his retirement, and any (ax due upto the date of his retirement, even if assessment of tax including any penalty (if any) is made at a later date.

(1) Where a hotelier, liable to pay tax under this Act, dies then

(a) if the business carried on by the hotelier is continued after his death by his legal representative or any other person, such legal representative or other person shall be liable to pay the tax including any penalty due from such hotelier under this Act in the like manner and to the same extent as the deceased hotelier; or

(b) if the business carried on by the hotelier is discontinued, whether before or after his death, his legal representative shall be liable to pay out of the estate of the deceased, in the like manner and to the same extent as the deceased hotelier would have been liable to pay if he had not died, the tax (including any penally) due from such hotelier under this Act, whether such tax (including any penally) has been assessed before his death but has remained unpaid or is assessed after his death.

Explanation. For the purpose of (his sub-section, the expression legal representative has the meaning assigned to in clause (II) of section 2 of the Code of Civil Procedure, 1908 (Central Act 5 of 1908).

(2) Where a hotelier liable to pay tax under this Act is a Hindu undivided family and the joint property is partitioned amongst the various members or group of members, then each member or group of members shall be jointly and severally liable to pay the lax (including any penalty) due from the hotelier under this Act upto the time of partition whether such lax (including any penally) has been assessed before partition but has remained unpaid or is assessed after partition.

(3) Where a hotelier, liable to pay lax under this Act is a firm and the firm is dissolved, then every person who was a partner shall be jointly and severally liable to pay to the extent to which he is liable under section 7, the tax (including any penalty) due from the firm under this Act upto the time of dissolution, whether such lax (including any penally) has been assessed before such dissolution but has remained unpaid or is assessed after dissolution.

(4) Where a hotelier, liable to pay tax under this Act, transfers or otherwise disposes of his business in whole or in part or effects any change in the ownership thereof, in consequence of which he is succeeded in the business or part thereof by any other person, then the hotelier and the person succeeding shall jointly and severally be liable to pay the tax (including any penalty) due from the hotelier under (his Act upto the Lime of such transfer, disposal or change, whether such tax (including any penally) has been assessed before such transfer, disposal or change but has remained unpaid, or is assessed thereafter.

(5) Where a hotelier, liable to pay tax under this Act,

(a) is the guardian of a ward on whose behalf the business is carried on by the guardian, or

(b) is a trustee who carries on the business under a trust for a beneficiary, then, if the guardianship or trust is terminated, the ward or, as the case may be, the beneficiary shall be liable to pay the tax (including any penally) due from the hotelier upto the time of termination of the guardianship or trust, whether such tax (including any penalty) has been assessed before the termination of the guardianship or trust, but has remained unpaid, or is assessed thereafter.

(6) Where a hotelier, liable in pay the lax under this Act is succeeded in the business by any person in the manner described an clause (a) of sub-section (1) or in sub-section (4), then such person, unless he already holds a certificate of registration, shall, within 30 days thereof, apply for registration.

(1) No hotelier liable to pay the tax under section 5 or under sub-section (6) of section 8 shall provide accommodation by way of business, unless he possesses a valid certificate of registration as provided by this Act:

Provided that, it shall be lawful for the hotelier to provide or continue to provide accommodation by way of business, if the hotelier has applied for registration within the prescribed lime.

(2) Every hotelier required to possess a certificate of registration shall apply in the prescribed form to the Commissioner within thirty days from the date on which the hotelier firs I becomes liable to pay the lax.

(3) If the Commissioner, after such inquiry as he deems fit, is satisfied that an application for registration is in order, he shall register the applicant and issue to him a certificate of registration in the prescribed form.

(4) The Commissioner may, after considering any in formation furnished or otherwise called for or received under any provisions of this Act, amend from time to time the certificate of registration.

(5) Where a registered hotelier discontinues, transfers or otherwise disposes of his activity of providing accommodation by way of business or where he ceases to be liable to pay the lax and he applies in the prescribed form to the Commissioner, then the Commissioner shall, after making such inquiry as may be necessary, cancel the certificate or registration with effect from such date as he may fix in accordance with the rules.

(6) Where the Commissioner is satisfied that any registered hotelier has discontinued, transferred or otherwise disposed of the activity of providing accommodation by way of business and has failed to apply under sub-section (5) for cancellation of certificate or registration, the Commissioner may, after giving the hotelier a reasonable opportunity of being heard, cancel the certificate of registration with effect from such date as he may fix to be the date from which the said activity has been discontinued, transferred or otherwise disposed of:

Provided that, the cancellation of certificate of registration on an application of the hotelier or otherwise shall not after the liability of the hotelier to pay the tax (including any penally) due for any period upto the date of cancellation whether such tax (including any penally), is assessed before or after the date of cancellation.

Save as otherwise provided in section 12, a certificate of registration shall be personal to the hotelier to whom it is granted and shall not be transferable.

11. Information to be furnished regarding changes in business, etc. (1) If a hotelier liable to pay tax under this Act,

(a) sells or otherwise disposes of his business or any part thereof, or effects or makes any other change to his knowledge in the ownership of the business; or

(b) discontinues his business, or changes the place thereof or opens a new place of business; or

(c) changes the name or nature of his business; or

(d) enters into a partnership on other association in regard to his business, he shall within the prescribed time, inform the prescribed authority accordingly.

(2) Where any such hotelier dies, his executor, administrator or other legal representative or where any such hotelier is a firm and there is a change in the constitution of the firm or the firm is dissolved, every person who was a partner thereof, shall, in like manner, inform the said authority of such death, change in the constitution or, as the case may be, dissolution.

Where a registered hotelier

(a) effects change in the name of his business; or

(b) is a firm, and [here is a change in the constitution of the firm without dissolution thereof; or

(c) is a trustee of a trust, and there is change in the trustees thereof; or

(d) is a guardian of a ward, and there is change in the guardian, then merely by reason of any of the circumstances aforesaid, it shall not be necessary for the hotelier, or the firm with the changed constitution, or the new trustees, or new guardian, to apply for a Fresh certificate of registration and on information being furnished in the manner required by section 11 the certificate of registration shall be amended.

(1) Tax payable under this Act shall be paid in the manner hereinafter provided and at such intervals as may be prescribed.

(2) Such hotelier as may be required so to do by the Commissioner by notice served in the prescribed manner and every registered hotelier shall furnish such returns of the total turnover of the period to which such returns relate, in such manner, by such date and to such authority as may be prescribed.

(3) Before any registered hotelier furnishes the returns required by sub-section (2), he shall pay into a Government treasury or the State Bank of India or in such other manner as may be prescribed the full amount of tax due from him under this Act according to such returns, and shall furnish along with the returns a receipt from such Treasury or Bank showing the payment of such amount.

(4) If any hotelier discovers any omission or other error in any return furnished by him, he may at any time before the date prescribed for the furnishing of the next return by him, furnish a revised return; and if the revised return shows a greater amount of lax to be due than was shown in the original return, it shall be accompanied by a receipt showing payment in the manner provided in sub-section (3) of the extra amount:

Provided that no such revised return shall be considered as such and it shall not be taken into consideration, if the assessing authority is satisfied that the return originally furnished was with the intention to delay the payment of lax due in time, or with intent to defraud the State Government of its revenue.

(5) With a view to encourage prompt payment of tax the State Government may prescribe rates of remissions or rebate in respect thereof in accordance with such principles as may be prescribed.

(6)(a) The hotelier shall pay the amount of tax assessed or reassessed for any period under section 14 or section 16 of this Act less any sum already paid by him in respect of such period; and

(b) The amount of penalty, if any, levied under this Act shall be paid by the hotelier or by the person liable therefor into the appropriate Government Treasury by such date as may be specified in a notice or order issued under this Act, being a date not earlier than sixty days from the date of service of the notice or order:

Provided that, the Commissioner may, in respect or any particular hotelier or person, and for reasons to be recorded in writing, extend the date of such payment, or allow him to pay the lax due or penalty, if any, or both by instatments.

(7)(a) When a hotelier is in default in making payment of the lax assessed or reassessed or of penalty imposed, the Commissioner may in his discretion direct that, in addition to the amount of arrears a sum not exceeding ten percent thereon per annum by way of interest plus a penal by equal to the amount of such interest shall be recovered from the hotelier.

(b) Any amounts of lax or penally which remains unpaid after the date specified in the notice for payment, or in the order of imposition of penalty, or after the extended date of payment and any instatments not duly paid, shall be recoverable as arrears of land revenue.

(8) The State Government may, by general or special order published in the Official Gazette, authorise any officer not below the rank of a Luxury Tax Officer, to exercise, for the purpose of effecting recovery of the amount of tax or penalty due from any hotelier or person under this Act the powers of a Collector under the Goa, Daman and Diu Land Revenue Code, 1968 (Act 9 of 1969) to recover the dues as arrears of land revenue.

(1) The amount of lax due from a hotelier liable to pay tax shall be assessed separately for each year during which he is so liable:

Provided that, the Commissioner may, subject to such conditions as may be prescribed, assess the lax due from any hotelier during a part of a year.

(2) If the Commissioner is satisfied that the returns furnished by a registered hotelier in respect of any period are correct and complete, he shall assess the amount of lax due from the hotelier on the basis of such returns.

(3) If the Commissioner is not satisfied that the returns furnished by a registered hotelier in respect of any period are correct and complete, and he thinks it necessary to require the presence of the hotelier or the production of further evidence, he shall serve on such hotel are a notice requiring him on a date and at a place specified thereon, either to attend and produce or cause to be produced all evidence on which such hotelier relics in support of his returns, or to produce such evidence as is specified in the notice. On the date specified in the notice, or as soon as may be thereafter, the Commissioner shall, after considering all the evidence which may be produced, assess the amount of tax due from the hotelier.

(4) If a registered hotelier fails to comply with the terms of any notice issued under sub-section (3), the Commissioner shall assess, to the best or his judgment, the amount of tax due from him.

(5) Where all the returns are filed by a registered hotelier for any year ending on or after the appointed day by the prescribed dates, or on or before the date prescribed for filing the last return of that year, no order or assessment under sub-section (3) or sub-section (4) in respect of that year shall be made a Tier the expiry of four years from the end of the said year, and if for any reason such order is not made within the period aforesaid, then the return so filed shall be deemed to have been accepted as correct and complete for assessing the lax due from such hotelier.

Explanation. In the case of returns filed by a registered hotelier referred to in sub-clause (ii) of clause (q) of section 2, the period of four years shall be computed from the end of the financial year in which the year, by reference to which the accounts of that hotelier are maintained in his books, ends:

Provided that, where such assessment is made in consequence of or to give effect to any order of an appellate or revisional authority or of a Court, the period of four years or six years, as the case may be, shall be reckoned from the date of such order:

Provided further that, in computing the period of limitation laid down in the above sub-section any period during which assessment proceedings are stayed by an order or injunction of any Court or authority shall be excluded.

(6) If a registered hotelier does not furnish return in respect of any period by the prescribed date, the Commissioner shall, at any time within four years from the end of the year in which such period occurs, after giving the hotelier a reasonable opportunity of being heard, proceed to assess, to the be is of his judgment, the amount of lax (if any) due from him.

(7) If the Commissioner has reason to believe that a hotelier is liable to pay tax in respect of any period, bul has failed to apply for registration or failed to apply for registration within time as required by section 9, the Commissioner shall, at any lime, within six years from the end of the year in which such period occurs, after giving the hotelier a reasonable opportunity of being heard, proceed to assess, to the best of his judgment, the amount of tax (if any) due from the hotelier in respect of that period, and any period or periods subsequent thereto.

(8) Notwithstanding anything contained in the foregoing provisions of this section, where the Commissioner is not satisfied about the correctness or the completeness of the accounts of a hotelier, or where no method of accounting has been regularly employed by a hotelier the Commissioner may, after giving the hotelier a reasonable opportunity of being heard, assess to the best of his judgment, the amount of lax (if any) due from him.

(9) Any assessment made under this section shall be without prejudice to any penally, or prosecution for an offence, under this Act.

Where in respect of any tax (including any penalty and interest) due from hotelier under this Act, any other person is liable for payment thereof under section 8, then such other person shall be deemed to be a hotelier for the purpose of this Act, and all the relevant provisions of this Act shall in respect of such liability apply to such person also, as if he were the hotelier.

16. Re-assessment of turnover escaping assessment, under-assessed, etc. (1) If a hotelier has been assessed under section 14 for any year or part thereof and where for any reason the whole or any part of the turnover of receipts in respect of that year or part thereof has escaped assessment, or has been under assessed or assessed at a lower rate, or any deduction has been wrongly made, then the Commissioner may, at any time within five years of the end of that year, after giving the hotelier a reasonable opportunity of being heard, proceed to assess or re-assess, to the best of his judgment, the amount of lax due from such hotelier:

Provided that, the amount of lax shall be assessed at the rules at which it would have been assessed had there been no under-assessment or escapements:

Provided further that, where in respect of such turnover of receipt an order has already been passed in appeal or revision under this Act, the Commissioner shall make a report to the appropriate appellate or revising authority under this Act, which shall thereupon after giving the hotelier concerned a reasonable opportunity of being heard, pass such order as it deems fit.

(2) Nothing in sub-section (1) shall apply to any proceeding (including any notice issued) under section 33 or section 36.

(3) Nothing in section 33 or section 36 shall affect any proceeding under this section.

(1) If, while assessing or reassessing the amount of tax due from a hotelier under any provisions of this Act or while passing any order in any, revision or rectification proceedings, it appears to the Commissioner that such hotelier has

(a) failed to apply for registration as required by section 9 or has carried on business, without being registered, in contravention of section 9; or

(b) failed without reasonable cause, to comply with any notice in respect of the proceeding under sections 14, 16, or 27 or 33; or

(c) failed to disclose any transaction of receipt or has failed to furnish return by the prescribed date or has failed to show in the return, the appropriate liability to pay tax or has failed to disclose fully and truly all material facts necessary for the proper and correct quantification of the tax liability,

then the Commissioner may after giving the hotelier an opportunity of being heard, by order in writing impose upon the hotelier by way of penally, in addition to any tax assessed or reassessed or found due in the appeal or revision or rectification proceedings, as the case may be, a sum not exceeding one-and-a-half times the amount of tax so assessed or reassessed or found due in the appeal, or revision or rectification proceedings.

(1) If any person

(a)(i) not being a hotelier liable to pay tax under this Act collects any sum by way of lax; or

(ii) being a registered hotelier, collects any amount by way of lax in excess of the tax payable by him; or

(iii) otherwise collects tax in contravention of the provisions of section 24; or

(b) being a hotelier liable to pay tax under this Act, or being a hotelier who was required so to do by the Commissioner by a notice, served on him, fails in contravention of sub-section (1) of section 26 to keep a true account of his turnover of receipts or fails when directed so to do under that section to keep any accounts or record in accordance with the direction, he shall be liable to pay, in addition to any lax for which he may be liable, a penalty of an amount not exceeding one-and a half times the lax collected, and in addition any sum collected by the person by way of tax in contravention of section 24 shall be forfeited to the State Government.

(2) If the Commissioner, in the course of any proceeding under this Act or otherwise, has reason to believe that any person has become liable to a penalty or forfeiture or both penalty and forfeiture of any sum under sub-section (1), he shall serve on such person a notice in the prescribed manner requiring him on a date and at a place specified in the notice to attend and show cause why a penalty or forfeiture or both penalty and forfeiture of any sum as provided in sub-section (1) should not be imposed on him.

(3) The Commissioner shall thereupon hold an inquiry and shall make such order as he thinks fit.

(4) No prosecution for an offence under this Act shall be instituted in respect of the same facts on which a penally has been imposed under I his section.

(5) When any order of forfeiture is made, the Commissioner shall publish or cause to be published a notice thereof for the information of the persons concerned giving such details and in such manner as may be prescribed.

19. Rounding of lax, etc. The amount of lax, penalty, interest, composition money, fine or any other sum payable under the provisions of this Act, shall be rounded of to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such pan is fifty paise or more, it shall be increased to one rupee, and if such pan is less than fifty paise, it shall be ignored:

Provided that, nothing in this section shall apply for the purpose of collection by the hotelier of any amount by way or tax under this Act.

(1) Notwithstanding anything contained in any law or contract to the contrary, the Commissioner may, at any time, or from time to lime, by notice in writing, a copy of which shall be forwarded to the hotelier at his last address known to the Commissioner, require,

(a) any person from whom any amount of money is due or may become due to a hotelier who has failed to pay the amount of tax due or penally imposed under this Act, or

(b) any person who holds or may subsequently hold money for or on account of such hotelier,

to pay to the Commissioner, cither forthwith upon the money becoming due or being held or at or within the time specified in the notice (but not before the money becomes due or is held as aforesaid), so much of the money as is sufficient to pay the amount due by the hotelier in respect of the arrears of lax and penalty, or both, or the whole of the money when in is equal to or less than that amount.

Explanation. For the purpose of this section, the amount of money due to a hotelier from, or money held for or on account of a hotelier by any person, shall be calculated after deducting therefrom such claims, if any, lawfully subsisting as may have fallen due for payment by such hotelier to such person.

(2) The Commissioner may at any time, amend or revoke any such notice, or extend the time for making any payment in pursuance of such notice.

(3) Any person making any payment in compliance with a notice under this section shall be deemed to have made the payment under the authority of the hotelier, and the receipt of the Commissioner shall constitute a good and sufficient discharge of the liability of such person, to the extent or the amount referred to in the receipt.

(4) Any person discharging any liability to the hotelier after receipt of the notice referred to in this section shall be personally liable to the Commissioner to the extent of the liability discharged, or to the extent of the liability of the hotelier for tax and penalty, whichever is less.

(5) Where a person to whom a notice under this section is sent objects to it, by a statement in writing that the sum demanded or any pan thereof is not due or payable to the hotelier or that the amount held for or on account of the hotelier is under genuine dispute, the Commissioner shall hold an enquiry and after giving a reasonable opportunity of being heard to such person and the hotelier, shall make such order as he thinks fit.

(6) any amount of money which a person is required to pay to the Commissioner or for which he is personally liable to the Commissioner under this section shall, if it remains unpaid, be recoverable as an arrear of land revenue.

(1) Subject to such conditions as it may impose, the State Government may, if it deems necessary so do in the public interest, by notification in the Official Gazette, exempt any specified class of luxuries provided in a hotel from payment of the whole or any part of lax payable under the provisions of this Act and such exemption shall fake effect from the date of the publication of the notification in the Official Gazette or such other date as may be mentioned therein.

(2) Where a hotelier or person has availed of such exemption and any of the conditions subject to which such exemption was granted are not complied with, for any reason whatsoever, then such hotelier or person shall be liable to pay luxury tax on the luxury provided in a hotel, in accordance with the other provisions of this Act.

(3) If the Commissioner has reason to believe that any person is liable to pay lax under sub-section (2), the Commissioner shall, after giving him a reasonable opportunity of being heard, assess the amount of lax so due.

(1) The Commissioner shall refund to a person the amount of lax and penally (if any) paid by such person in excess of the amount due from him. The re hind may be either by cash payment or, at the option of the person, by deduction of such excess from the amount of lax and penalty due in respect of any other period:

Provided that, the Commissioner shall first apply such excess towards the recovery of any amount due in respect of which a notice under sub-section (6) of section 13 has been issued, and shall then refund the balance (if any).

(2) Where any refund is due to any hotelier according to the return furnished by him for any period, such refund may provisionally be adjusted by him against the lax due and payable as per the returns furnished under section 13 for any period:

Provided that, the amount of tax or penally or interest or all of them due from, and payable by the hotelier on the date of such adjustment shall first be deducted from such refund before making adjustment.

Where an order giving rise to a refund is the subject-matter of an appeal or further proceeding or where any other proceeding under this Act is pending, and the authority competent to grant such refund is of the opinion that the grant of the refund is likely to adversely affect the revenue, such authority may, with the previous approval of the Commissioner, withhold the refund till such time as the Commissioner may determine.

(1) No person shall collect any sum by way of tax in respect of his business to the extent that he is not liable to pay it under this Act.

(2) No person, who is not a registered hotelier and liable to pay lax in respect of luxury provided in any hotel, shall collect any sura by way of tax from any other person and no registered hotelier shall collect any amount by way of lax in excess of the amount of lax payable by him under the provision of this Act;

Provided that, this sub-section shall not apply where a person is required to collect such amount of the lax separately in order to comply with the conditions and restrictions imposed on him under the provisions of any law for the time being in force.

A registered hotelier shall issue to the customer or customers a bill or cash memorandum serially numbered, signed and dated by him or his servant, manager or agent and showing therein such other particulars as may be prescribed. He shall keep a counterfoil or duplicate of such bill or cash memorandum duly signed and dated, and preserve it until the assessment for the relevant period is duly completed in accordance with the provisions of section 14 of the Act and for a further period of five years thereafter.

(1) Every hotelier liable to pay tax under this Act, and every hotelier who is required so to do by the Commissioner by notice served on him in the prescribed manner, shall keep a true account of the luxury provided by him in the hotel.

(2) If the Commissioner considers that the accounts kept are not sufficiently clear or intelligible to enable him to determine whether or not a hotelier is liable to lax during any period, or are so kepi as not to enable a proper scrutiny of the returns or the statement furnished, the Commissioner may require such hotelier by notice in writing to keep such accounts in such form or manner as in his opinion is necessary for the purpose of proper assessment and as he may, subject to anything that may be prescribed in that behalf, in writing direct.

(3) The Commissioner may, subject to such conditions or restrictions as may be prescribed in this behalf, by notice in writing direct any hotelier, or by notification in the Official Gazette, direct any class of hoteliers to maintain accounts and records showing such particulars regarding their business in such form, and in such manner, as may be specified by him.

(4) Every registered hotelier shall ordinarily keep all his accounts, registers and documents relating to his business at the place or places of business specified in his certificate of registration or, with the previous approval of the Commissioner at such other place as may be approved by the Commissioner.

(1) The Commissioner may, subject to such conditions as may be prescribed, require any hotelier to produce before him any accounts or documents, or to furnish any information, relating to his business, or any other information as may be necessary for the purpose of this Act.

(2) All accounts, registers and documents relating to the business of any hotelier and cash kept in any place of business of any hotelier, shall at all reasonable time be open to inspection by the Commissioner, and the Commissioner or any person authorised by him may take or cause to be taken such copies or extracts of the said accounts, registers or documents and such inventory of cash found as appear to him necessary for the purposes of this Act.

(3) If the Commissioner has reason to believe that any hotelier has evaded or is attempting to evade the payment of any tax due from him, he may, for reasons to be recorded in writing, seize such accounts, registers & documents of the hotelier as may be necessary, and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in connection with any proceeding under this Act or for a prosecution.

(4) For the purpose of sub-section (2) or sub-section (3), the Commissioner may enter and search any place of business of any hotelier, or any other place where the Commissioner has reasons to believe that the hotelier keeps or is for the time being keeping any account, registers & documents of his business.

(5) Where any books of accounts, other documents or money are round in the possession or control of any person in the course of search, in shall be presumed, unless the contrary is proved, that such books of accounts, other documents or money belong to such person.

Every hotelier, who is liable to pay tax, and who is a Hindu undivided family, or an association or club or society or firm or company, or corporation who carries on business as the guardian or trustee or otherwise on behalf of another person, shall within the period prescribed send to the authority prescribed, a declaration in the manner prescribed slating the name of the person or persons who is the owner or who are the owners of the hotel. Such declaration may be revised from time to time.

(1) If the S. lace Government considers that for the purposes of the better administration of this Act, it is necessary so to do, it may, by notification in the Official Gazette, direct that statistics be collected relating to any matter dealt with by or under this Act.

(2) Upon such direction being made, the State Government or any person or persons authorised by it in this behalf may, by notification in the Official Gazette, and by notice in any newspaper or in such other manner as in its or his opinion is best calculated to bring the notice to the attention of hoteliers, call upon all hoteliers or any class of hoteliers to furnish such information or returns as may be stated therein relating to any matter in respect of which statistics are to be collected. The form in which, the persons to whom or, the authorities to which such information or returns should be furnished, the particulars which they should contain, and the intervals in which such information or returns should be furnished, shall be such as may be prescribed.

(1) If any question arises, otherwise than in proceeding before a Court, or before the Commissioner has commenced assessment of reassessment of a hotelier under section 14 or section 16, about the interpretation or the scope of any provisions of this Act, the Commissioner shall make an order determining such question.

Explanation. For the purposes of this sub-section, the Commissioner shall be deemed to have commenced the assessment or reassessment of a hotelier, when the hotelier is served with a notice under section 14 or section 16, as the case may be.

(2) The Commissioner may direct that the determination shall not affect the liability of any person under this Act, as respects the period prior to the determination.

(3) If any such question arises from any order already passed under this Act, no such question shall be entertained for determination under this section, but such question may be raised in appeal against or by way of revision of such order.

(1) In discharging his functions by or under this Act, the Commissioner shall have all the powers of a Civil Court for the purpose of

(a) proof of facts by affidavit;

(b) summoning and enforcing the attendance of any person, and examining him on oath or affirmation;

(c) compelling the production of documents; and

(d) issuing commissions for the examination of witnesses.

(2) In the case of any affidavit to be made for the purpose of this Act, any officer appointed by the Commissioner may administer the oath to the deponent.

(3) Without prejudice to the provisions of any other law for the time being in force, where a person, to whom a summon is issued by the Commissioner either to attend to give evidence or produce books of accounts, registers or other documents at a certain place and time, intentionally omits to attend or produce the documents at the place and lime, the Commissioner may impose on him such fine not exceeding five hundred rupees as he thinks fill; and the fine so levied may be recovered in the manner provided in this Act for recovery of arrears of lax:

Provided that, before imposing any such fine, the person concerned shall be given a reasonable opportunity of being heard.

(4) If any documents are produced by a person on whom a summon was issued by the Commissioner, and the Commissioner has reason to believe that any hotelier has evaded or is attempting to evade the payment of any tax due from him and the documents produced are necessary for establishing the case against such hotelier, the Commissioner may, for reasons to be recorded in writing, impound the documents and shall grant a receipt for the same, and shall retain the same for so long as may be necessary in conned ion with the proceedings under this Act, or for a prosecution.

Save as is provided elsewhere in this Act, no assessment made and no order passed under this Act or the rules made thereunder by the Commissioner or any officer or person subordinate to him shall be cal]ed in question in any Court, and save as is provided by section 33 no appeal shall lie against any such assessment or order.

(1) Any hotelier may in the prescribed manner appeal to the authority as may be prescribed, against any assessment or reassessment within sixty days from the date of communication of the order appealed against:

Provided firstly that, the said authority may entertain the appeal after expiry of the said period of sixty days, if he is satisfied that the applicant was prevented by sufficient cause from filing the appeal in lime;

Provided secondly that, no appeal shall be entertained by the said authority unless he is satisfied that such amount of the lax as the applicant may admit to be due from him has been paid.

(2) Subject 10 such rules of procedure as may be prescribed, the appellate authority, in disposing of any appeal under sub-section (1), may

(a) confirm, reduce enhance or annul the assessment; or

(b) set aside the assessment and direct the assessing authority to make a fresh assessment after such further inquiry as may be directed; or

(c) pass such other orders as it may think fit.

(3)(a) In the case of an order passed in appeal by the appellate authority under sub-section (2), a second appeal shall lie to the Tribunal within sixty days of the date of passing of the order.

(b) The Tribunal may admit the second appeal referred to after the period of sixty days referred to in clause (a), if it is satisfied that the appellant has sufficient cause for not preferring the appeal in that period.

(4) No appeal under sub-section (3) or sub-section (9) shall be entertained by the Tribunal, and no revision application under sub-section (6) shall be entertained by the Commissioner, unless such appeal or revision application, as the case may be is accompanied by satisfactory proof of the payment of lax or penally or both that may be due:

Provided that, the Tribunal or the Commissioner, as the case may be, if it or he thinks fit, for reasons to be recorded in writing, entertain any appeal or revision against any such order without making the payment as aforesaid, if the appellant or, as the case may be, the applicant furnishes such security for such amount as it or he may direct.

(5) In disposing of an appeal, the Tribunal shall have the same powers as that of the appellate authority under sub-section (2).

(6) Subject to such rules as may be prescribed and for reasons to be recorded in writing, the Commissioner upon application or of his own motion may revise any assessment made or order passed under this Act or the rules made thereunder by a person appointed under section 3 to assist him:

Provided that, before rejecting any application for the revision of any such order, the Commissioner shall consider in and shall record reasons for such rejection:

Provided further that, no application for revision shall lie to the Commissioner in respect of any assessment if an appeal lies under sub-section (1) to the prescribed authority in respect of such assessment.

(7) The hotelier may, at his option file a second appeal under sub-section (3), or make an application for revision to the Commissioner under sub-section (6), and where the hotelier has exercised such option, he shall be precluded from filing an application for revision under sub-section (6), or, as the case may be, from filing a second appeal under sub-section (3).

(8) In dispensing of the revision, the Commissioner shall have the same powers as those of the appellate authority under sub-section (2).

(9) Where an order is passed by the Commissioner of his own motion under sub-section (6), an appeal shall lie to the Tribunal from that order within sixty days and an appeal filed after that period may be admitted if the Tribunal is satisfied that the appellant had sufficient cause for not filing the appeal within that period.

(10) Subject to such rules as may be prescribed, any assessment made or order passed under this Act or rules made thereunder by any person appointed under section 3 or by the Tribunal constituted under section 4 may be reviewed by the person or the Tribunal passing it, as the case may be, upon an application or of his or its own motion, as the case may be.

(11) Before any order is passed under this section which is likely to affect any person adversely, such person shall be given reasonable opportunity of being heard.

Explanation: In this section assessment includes imposition of penally.

No appeal shall lie against,

(i) a notice issued under this Act calling upon a hotelier for assessment or asking a hotelier to show cause as to why he should not be prosecuted for an offence under this Act or notices issued under any of the provisions of section 20 of this Act, or

(ii) an order pertaining to the seizure or retention of accounts books, registers and other documents; or

(iii) an order sanctioning a prosecution under this Act; or

(iv) an order transferring any proceeding under section 42.

In computing the period laid down under section 33, the provisions of sections 4, 5 and 12 of the Limitation Act, 1963 (Central Act 36 of 1963) shall, so far as may be, apply.

(1) The Commissioner at any time within two years from the date of any order passed by him, on his own motion, rectify any mistake apparent from the record, and shall within a like period rectify any such mistake which has been brought to his notice by any person affected by such order:

Provide that, no such rectification shall be made if it has the effect of enhancing the tax unless the Commissioner has given notice in writing to such person of his intention to do so and has allowed such person are as on able opportunity of being heard.

(2) The provisions of sub-section (1) shall apply to the rectification of a mistake by an appellate authority under section 33 as they apply to the rectification of a mistake by the Commissioner.

(3) Where any such rectification has the effect of reducing the amount of the tax or interest or penalty or the amount of forfeiture, the Commissioner shall, in the prescribed manner, refund any amount due to such person.

(4) Where any such rectification has the effect of enhancing the amount of the lax or interest or penalty or the amount of forfeiture, the Commissioner shall recover the amount due from such person in the manner provided for in section 33.

(1) Whoever, knowingly furnishes a false return shall, on conviction, be punished

(i) in case where the amount of tax., which could have been evaded if the false return had been accepted as true, exceeds Rs. 10,000 with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine;

(ii) in any other case, with rigorous imprisonment for a term, which shall not be less than three months but which may extend to one year and with fine.

(2) Whoever knowingly keeps false account of the receipts in contravention of section 26, shall, on conviction, be punished with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with fine.

(3) Whoever

(i) wilfully attempts, in any manner whatsoever, to evade any tax leviable under this Act; or

(ii) wilfully attempts, in any manner whatsoever, to evade any payment of any tax or penally or interest under this Act, shall, on conviction, be punished

(a) in case where the amount involved exceeds Rs. 50,000 during the period of a year with rigorous imprisonment for a term which shall not be less than six months but which may extend to three years and with fine;

(b) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to one year and with fine.

(4) Whoever aids or abets any person in commission of any act specified in sub-sections (1) to (3), shall on conviction be punished with rigorous imprisonment which shall not be less than three months but which may extend to one year and with fine.

(5) Whoever

(a) carries on business without being registered in wilful contra vend on of section 9; or

(b) fails without sufficient cause to furnish any information required by section 11; or

(c) fails without sufficient cause to furnish any return as required by section 13 by the date and in the manner prescribed; or

(d) contravenes, without reasonable cause any of the provisions of section 24; or

(e) fails, without sufficient cause, to issue a bill or cash memorandum as required under section 25; or

(f) fails, without sufficient cause, when directed under section 26 to keep any accounts or record, in accordance with such direction; or

(g) fails, without sufficient cause, to comply with any requirement made of him under section 27; or

(h) voluntarily obstructs any officer making inspection or search or seizure under section 27, shall on conviction, be punished with imprisonment for a term which may extend to one year and with fine.

(6) Whoever commits any of the acts specified in sub-sections (1) to (5) and the offence is a continuing one under any of the provisions of these sub-sections, shall, on conviction, be punished with a daily fine of not less than rupees one hundred during the period of the continuance of the offence, in addition to the punishments provided under this section.

(7) Notwithstanding anything contained in sub-sections (1) to (6), no person shall be proceeded against under these sub-sections for the acts referred to therein, if the total amount of tax evaded or attempted to be evaded is less than Rs. 200/- during the period of a year.

(8) Whoever, when required to furnish any information or return under section 29

(a) wilfully revises or without lawful excuse neglects to famish such in formation or return; or

(b) wilfully furnishes or causes to be furnished any information or return which he knowns to be false,

shall, on conviction be punished with the fine which may extend to one hundred rupees and in case of a continuing offence to a further fine which may extend to ten rupees for each day after the first offence during which the offence continues.

(9) Whoever, when engaged in connection with the collection of statistics under section 29, wilfully discloses any information or the contents of any return given or made under that section, otherwise than in execution of his duties under that section or for the purposes of the prosecution of an offence under this Act or under the Indian Penal Code (Central Act 45 of 1860), shall, on conviction, be punished with imprisonment for a term which may extend to six months or with fine which may extend to one thousand rupees or with both.

(10) Save as provided in sub-section (2) of section 38 if any servant of the Government discloses any of the particulars referred to in sub-section (1) of that section, he shall, on conviction, be punished with imprisonment which may extend to six months or with fine or with both.

(11) No prosecution for an offence under this Act shall be instituted in respect of the same facts on which a penalty has been imposed by the Commissioner under any provisions of this Act.

(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act or in any record of evidence given in the course of any proceedings under this Act other than proceedings before a Criminal Court shall, save as provided in sub-section (3), be treated as confidential, and notwithstanding anything to the contrary contained in any other law relating to evidence, no Court shall, save as aforesaid, be entitled to require any employee of the sale Government to produce before it any such statement, return, account, document or record or any pan thereof, or to give evidence before it in respect thereof.

(2) Save as provided in sub-section (3), if any employee of the State Government discloses any of the particulars referred to in sub-section (1), he shall be punishable with imprisonment which may extend to six months, and shall also be liable to fine.

(3) Nothing contained in this section shall apply to the disclosure

(a) of any of the particulars referred to in sub-section (1) for the purpose of an investigation or prosecution under this Act or under the Indian Penal Code (Central Act 45 of 1860) or under any other enactment for the time being in force; or

(b) of such facts, to an officer of the Central Government or the Government of any State or Union territory, as may be necessary for verification of such facts or for the purpose of enabling that Government to levy or realise any tax imposed by it.

(1) Where an offence under this Act has been committed by a company, every person who at the Lime the offence was committed, was in charge of, and was responsible to, the company for the conduct of the business of the company, as well as the company shall be deemed to be guilty of the offence and shall be liable to be proceeded against and punished accordingly:

Provided that, nothing contained in this sub-section shall render any such person liable to any punishment provided in this Act if he proves that the offence was committed without his knowledge or that he exercised all due diligence to prevent the commission of such offence.

(2) Notwithstanding anything contained in sub-section (1), where an offence under this Act has been committed by a company and it is proved that the offence has been committed with the consent or connivance of, or is attributable to any neglect on the part, of any director, manager, secretary, or other officer of the company, such director, manager, secretary or other officer shall be liable to be proceeded against and punished accordingly.

Explanation. For the purpose of this section.

(a) company means a body corporate, and includes a firm or other association of individuals; and

(b) director in relation to a firm, means a partner in the firm.

(1) Subject to such conditions as may be prescribed, the Commissioner may authorise either generally or in respect of a particular case or class of cases any officer or person subordinate to him to investigate all or any of the offences punishable under this Act.

(2) Every officer so authorised shall, in the conduct of such investigation exercise the powers conferred by the Code of Criminal Procedure, 1973 (Central Act 2 of 1974), upon an officer in charge of a police station for the investigation of a cognizable offence.

(1) Subject to such conditions as may be prescribed, the Commissioner may accept from any person alleged to have committed an offence under sub-section (1) of section 37 or under any rules made under this Act, either before or after the commencement of any proceeding against such person in respect of such offence, by was of composition for such offence, a sum not exceeding five thousand rupees or where the offence alleged to have been committed is under clause (a) or clause (c) of sub-section (5) of section 37, a sum not exceeding double the amount of the lax which would have been payable by such person had he complied with the provisions of this Act, whichever is greater.

(2) On payment in Tull of such sum as may be determined by the Commissioner under sub-section (1)

(a) no proceedings shall be commenced against such person as aforesaid; and

(b) if any proceedings have been already commenced against such person as aforesaid, such proceedings shall not be further proceeded with.

The Commissioner may, after giving the parties a reasonable opportunity of being heard in the matter, wherever it is possible to do so, and after recording his reasons for doing so, by order in writing transfer any proceeding or class of proceedings under any provision of this Act, from himself to any other officer and he may likewise transfer any such proceedings (including a proceeding pending with any officer or already transferred under this section) from any officer to any other officer or to himself:

Provided that, nothing in this section shall be deemed to require any such opportunity to be given where the transfer is from any officer to any other officer and the offices of both officers are situated in the same city locality or place.

Explanation. In this section, the word proceedings in relation to any hotelier whose name is specified in any order issued thereunder means all proceedings under this Act in respect of any year which may be pending on the date of such order or which may have been completed on or before such date, and includes also all proceedings under this Act which may be commenced after the date of such order in respect of any year in relation to such hotelier.

(1) Any person, who is entitled or required to attend before any authority in connection with any proceedings under this Act, may attend

(a) by a relative or a person regularly employed by him; or

(b) by legal practitioner, Chartered Accountant or Cost Accountant; or

(c) by a lax practitioner.

If, such relative, person employed, legal practitioner, Chartered Accountant, Cost Accountant or tax practitioner is authorised by such person in the prescribed form, such authorisation may include the authority to act on behalf of such person in such proceedings.

No suit, prosecution or other legal proceedings shall lie against any servant of the State Government for anything which is in good faith done or intended to be done under this Act or the rules made thereunder.

(1) The State Government may make rules for carrying oui the purposes of this Act.

(2) In particular and without prejudice to the generality of the foregoing power such rules may provide for

(i) subordination of officers and persons appointed under section 3 amongst themselves;

(ii) the period within which, the manner in which and the authority to which application for registration shall be made under section 9;

(iii) the procedure for, and other matters incidental to, the registration of hoteliers and the granting of certificates of registration, and the form or such certificates under section 9 and the manner in which application for cancellation of registration shall be made, and the date from which cancellation of registration shall take effect;

(iv) the authority to which, and the time within which, information shall be furnished under section II;

(v) the period for which and the dates by which and the authority to which the returns shall be furnished under section 13 and the terms and conditions for purposes of sub-section (1) of section 14;

(vi) the intervals at which, and the manner in which, the tax shall be paid under section 13.

(vii) procedure to be followed for assessment under section 14;

(viii) the manner in which a notice under sub-section (2) of section 18 may be served, and the details lobe mentioned in the notice published under sub-section (5) of section 18;

(ix) the other particulars under section 25;

(x) the accounts and forms thereof required by the Commissioner to be kept under section 26 and the conditions or restrictions subject to which the accounts and records shall be maintained under section 26;

(xi) the conditions subject to which the production of accounts or documents or the furnishing of information may be required under section 27;

(xii) the period within which, the authority to which and the manner in which a declaration shall be sent under section 28;

(xiii) the form in which, the authority to which and the intervals in which information or returns shall be furnished under section 29 and the particulars to be specified in such information and returns;

(xiv) the procedure for, and other matters (including Fees) incidental to, appeals and revision under section 33;

(xv) the forms of authorisation for the purposes of clauses (a), (b) and (c) of section 43;

(xvi) the manner in which, and the time within which the applications shall be made, information furnished and notices served, under this Act;

(xvii) the fees payable (in Court-fee stamps) in respect of an application

(a) for a certified copy of an order of assessment, or of any order passed or document produced or filed in any proceedings, under this Act;

(b) for determination of any question under section 30;

(xviii) the fees payable (in cash) for making and supplying aduplicate or certified copy of any order or document under this Act or the rules made thereunder, the extra fees payable if the copy is required urgently, and the deposit to be made to cover the cost of such fees;

(xix) any other matter which is required to be or may be prescribed.

(3) Rules made under this section shall be subject to the condition of previous publication.

If any difficulty arises in giving effect in the provisions of this Act, the State Government may, by order published in the Official Gazette make such provision or give such direction as appears out to be necessary for removing the difficulty:

Provided that, no such order shall be made by the State Government after the expiry of a period of two years from the appointed day.