FAQ'S ON LUXURY TAX

1. WHAT IS LUXURY TAX?

2. WHAT DOES 'LUXURY PROVIDED IN A Hotel' Mean?

3. AT WHAT RATE IS LUXURY TAX LEVIED?

4. WHO IS LIABLE TO PAY LUXURY TAX?

5. WHAT ARE THE LIABILITIES OF THE PROPRIETOR OF A HOTEL?

6. WHAT ARE THE MAIN REQUIREMENTS FOR OBTAINING A CERTIFICATE OF REGISTRATION?

7. HOW IS LUXURY TAX PAID?

8. WHEN IS LUXURY TAX PAYABLE?

9. WHAT IS THE PERIOD FOR WHICH RETURN IS TO BE FILED?

10. WHAT IS THE PERIODICITY OF ASSESSMENT?

11. WHAT ARE VARIOUS TYPES OF PENALTIES PROVIDED FOR IN THE HIMACHAL PRADESH TAX ON LUXURIES (IN HOTELS AND LODGING HOUSES) ACT, 1979?

12. WHAT IS THE TIME LIMIT FOR ASSESSMENT USING BEST JUDGMENT METHOD?

13. IS INTEREST PAYABLE FOR LATE PAYMENT?

14. WHAT INCENTIVES ARE THERE TO NEW HOTELIERS?

15. WHAT IS THE REMEDY AVAILABLE IF A PERSON IS AGGRIEVED BY THE ORDER OF A.A.?

16. WHAT IF THE TAX PAYABLE IS NOT PAID?

17. WHO IS PROCEEDED AGAINST IN OFFENCES BY COMPANIES?

18. WHETHER REGISTRATION OF PROPRIETOR IS NECESSARY?