Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 1989*
| [Gujarat Act No. 8 of 1989] | [4th March, 1989] |
An Act further to amend the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977.
It is hereby enacted in the Fortieth Year of the Republic of India as follows:-
* Received the Assent to by the Governor on the 4th March, 1989 is hereby published for general information.
1. Short title and commencement.- (1) This Act may be called the Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 1989.
(2) It shall be deemed to have come into force on the 22nd December, 1988.
2. Insertion of new section 7A in Guj. 24 of 1977.- In the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977 (Guj. 24 of 1977) (hereinafter referred to as "the principal Act"), after section 7, the following section shall be inserted, namely:-
"7A. Liability of proprietor to pay Interest.- Where any proprietor does not pay the tax within the time and in the manner provided in the Act, he shall, without prejudice to any other consequences and liabilities which he may incur, be liable to pay, in addition to the amount of tax, simple interest at two per cent. of the amount of the tax due for each, month or part thereof for the period for which the tax remains unpaid.".
3. Amendment of section 8 of Guj. 24 of 1977.- In the principal Act, in section 8,-
(1)(a) in sub-section (1), after clause (b), the following clause shall be added, namely:-
"(c) the amount of interest, if any, payable under section 7A;"
(b) in the proviso, for the words "tax or penalty", the words "tax, penalty or interest" shall be substituted;
(2) in sub-section (2), for the words "tax or penalty", the words "tax, penalty or interest" shall be substituted;
(3) in the marginal note, for the words "tax and penalty", the words. "tax, penalty and interest" shall be substituted.
4. Amendment of Motion 12 of Guj. 24 of 1977.- In the principal Act, in section 12,-
(1) in sub-section (1), for the words "tax paid by him", the words "tax, penalty or interest paid by him" shall be substituted;
(2) for the marginal note, the following marginal note shall be substituted, namely:-
"Refunds.".
5. Repeal and saving.- (1) The Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Ordinance 1988 (Guj. Ord. 12 of 1988) is hereby repealed.
(2) Notwithstanding such repeal, anything done or any action, taken under the principal Act as amended by the said Ordinance shall be deemed to have been done or taken under the principal Act as amended by this Act.