Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 1997*
| [Gujarat Act No. 2 of 1997] | [26th February, 1997] |
An Act further to amend the Gujarat Tax on Luxuries (Hotels and Lodging Houses) Act, 1977.
It is hereby enacted in the Forty-eighth Year of the Republic of India as follows.
* Received the Assent to by the Governor on the 26th February, 1997 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, 1997.
(2) it shall be deemed to have come into force or the 18th June 1996.
2. Amendment of section 2 of 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"), in section 2, clause (c) shall be deleted.
3. Amendment of section 3 of Guj. 24 of 1977.- In the principal Act, in section 3, in sub-section (1), second proviso shall be deleted.
4. Amendment of section 4 of Guj. 24 of 1977.- In the principal Act, in section 4, sub-sections (3) and (4) shall be deleted.
5. Amendment of section 5 of Guj. 24 of 1977.- In the principal Act, in section 5, in sub-section (1), for the words "eight days", the words "fifteen days" shall be substituted.
6. Amendment of section 9 of Guj. 24 of 1977.- In the principal Act, in section 9, in sub-section (1), after the word and figure "section 6", the words, figures and letter "or under section 20C" shall be inserted.
7. Amendment of section 10 of Guj. 24 of 1977.- In the principal Act in section 10.-
(1) in sub-section (1), after the words "sue motu", the words or on an application mace in that behalf shall be inserted;
(2) for sub-actions (2) and (2A) the following sub-section shall be substituted, namely:-
"(2) No order shall be revised under sub-section (1) after the expiry of two years from the date of such order unless the State Government or, as the may be the designated officer is satisfies that the proprietor was prevented by sufficient cause from making the application within that period.
Explanation.-In computing the period of limitation for the purpose of this sub-section,-
(a) any period during which the record of any proceeding has not been called for under the proviso to sub-section (i) and
(b) any period during which any proceeding under this section is stayed by an order or injunction of any civil court.
shall be excluded".
(3) in sub-section (3), for the words "the designated officer or, as the case may be, the Commissioner of Luxury Tax", the words "or, as the case may be, the designated officer" shall be substituted;
(4) in sub-section (5), for the words "Commissioner of Luxury Tax", the words "State Government or, as the case may be the designated officer" shall be substituted.
8. Amendment of section 13 of Guj. 24 of 1977.- In the principal Act in section 13, in sub-section (1), for the words "one thousand rupees", the words "ten thousand rupees shall be substituted.
9. Insertion of new sections 20A, 20B and 20C in Guj. 24 of 1977.- In the principal Act: after section 20, the following new sections shall be inserted, namely:-
"20A. Power to reduce rate of tax.- (1) The State Government may, by notification in the Official Gazette, reduce any rate of tax specified in sub-section (1) of section 3.
(2) Every notification issued under sub-section (1) shall be laid or not is than thirty days before the State Legislature as soon as possible after it is issued and shall be subject to rescission by the State Legislature or to such modification as the State Legislature may make, during the session in which it is section or the session immediately following.
(3) Any rescission or modification so made by the State Legislature shall he published in the Official Gazette and shall there upon take effect.
20B. Exemption. (1) The State Government may it is considers necessary so to do in the public interest by notification the Official Gazette exempt any person or persons to which any luxury is provided by such note or class of holes from payment of whole or part of the tax, subject to such conditions as may be specified therein
(2) Every notification issued under sub-section (1) shall he said for not less than thirty days before the State Legislature as soon as possible after it is issued and shall be Subject in rescission by the State Legislative to such modification as the State Legislature may make during the session in which it is so laid or the session immediately following.
(3) Any rescission or modification so made by the State Legislature shall be published in the Official Gazette and snail thereupon take effect.
20C. Liability to pay tax in event of breach of conditions of exemption.- (1) Where any person or persons to whom luxury is provided in a hotel or class of hotels is exempted under section 20B from whole or any part of the tax subject to any condition, then, in the event of breach of any such condition, the proprietor of such hotel shall, notwithstanding such exemption, be liable to pay tax in relation to the luxury provided in such hotel.
(2) If the Collector has reason to believe that the proprietor is liable to pay tax under sub-section (1), he shall serve on the proprietor a notice requiring him on a date and place specified therein, either to attend and produce or cause to be produced all evidence or which such proprietor relies in connection with has liability under this section or to produce such evidence as specified in the notice. On the date specified in the notice, or as soon as may be thereafter, the Collector shall, after considering all the evidence which may be produced, assess to the best of his judgment, the amount of tax so due from the proprietor."
10. Repeal and savings.- (1) The Gujarat Tax on Luxuries (Hotels and Lodging Houses) (Amendment) (Third) Ordinance 1996 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 have been done or taken under the principal Act as amended by this Act.