Preamble
| [Himachal Pradesh Act No. 7 of 1993] | [3rd April, 1993] |
Enacted by the President in the Forty-fourth year of the Republic of India.
An Act further to amend the Himachal Pradesh Tax on Luxuries (in Hotels, and Lodging Houses) Act, 1979.
In exercise of the powers conferred by section 3 of the Himachal Pradesh State Legislative (Delegation of Powers) Act, 1993, (5 of 1993) President is pleased to enact as follows:-
Section 1. Short title and Commencement
1. Short title and Commencement.- This Act may be called the Himachal Pradesh Tax on Luxuries (in Hotels and Lodging Houses) Amendment Act, 1993.
(2) It shall be deemed to have come into force on the 1st day of July, 1992.
Section 2. Amendment of section 2
2. Amendment of section 2.- In the Himachal Pradesh Tax on Luxuries (in Hotels and Lodging Houses) Act, 1979 (H.P. Act No. 15 of 1979) (hereinafter referred to as the principal Act), in section 2, for clauses (d) and (e), the following clauses shall be substituted, namely:-
‘(d) "hotel" means any premises or part of premises including a house-boat, restaurant, bar on or a tent where lodging with or without board or any kind of eatables or beverages or other services are by way of business provided for a monetary consideration, and includes such premises as are given on rent during any period of a financial year;
(e) "luxury provided in a hotel" means accommodation for residence provided in a hotel, rate of charges for which (including charges for air-conditioning, telephone, television, radio, music, sports, extra beds and other amenities provided in a hotel) is twenty-five rupees per person per day or more:’
Section 3. Amendment of section 4
3. Amendment of section 4.- In section 4 or the principal Act,-(i) in sub-section (4),-
(a) for the words "the entire period of a financial year", the words "such period of financial year as may be specified by notification issued under this sub-section" shall be substituted;
(b) the following proviso shall be inserted at the end, namely:-
"Provided that the period of a financial year to be notified under this sub-section shall not be less than fifty per cent of the number of days in that financial year.";
(ii) after sub-section (5), the following sub-section shall be inserted, namely:-
"(5A) During the period commencing from the 1st day of July, 1992 and ending on the day the notification revising the rate of luxury tax under sub-section (5) is published in the Official Gazette issued after the promulgation of the Himachal Pradesh. Tax on Luxuries (in Hotels. And Lodging Houses) Amendment Ordinance, 1992 H.P. Ordinance 7 of 1992) the luxury tax for the purposes of sub-section (4) shall be and shall always be deemed to have been levied at the rate of ten paise in a rupee."; and
(iii) in sub-section (6), for the words "the foregoing sub-sections" the words, brackets and figure "sub-section (2)" shall be substituted.
Section 4. Amendment of section 17
4. Amendment of section 17.- In section 17 of the principal Act, in sub-section (3), after the proviso, the following proviso shall be inserted, namely:-
"Provided further that the State Government may, for the purposes of sub-section (4) of section 4 make rules with retrospective effect, but not earlier than the 1st day of July, 1992."
Section 5. Repeal and savings
5. Repeal and savings.- (1) The Himachal Pradesh Tax on Luxuries (in Hotels and Lodging Houses) Amendment Ordinance, 1993 ordinance 16 of 1993 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 corresponding provisions of the principal Act, as amended by this Act, as if the provisions of this Act were in force at all material times.