RAJASTHAN TAX ON LUXURIES

(IN HOTELS AND LODGING HOUSES) ACT, 1990

INDEX

NO	PARTICULARS
1.	SHORT TITLE, EXTENT AND COMMENCEMENT.
2.	DEFINITIONS.
3.	INCIDENCE OF TAXATION.
4.	CHARGE, RATE OF TAX AND PROHIBITION OF UNAUTHORISED COLLECTIONS.
5.	ROUNDING OFF THE TAX.
6.	HOTELIER TO DECLARE THE NAME OF OWNER OF BUSINESS.
7.	EXEMPTION FROM TAX.
8.	LIABILITY OF HOTELIER TO PAY TAX.
9.	LIABILITY OF FIRMS AS HOTELIERS
10.	SPECIAL PROVISIONS REGARDING LIABILITY TO PAY TAX INCLUDING ANY PENALTY OR INTEREST IN CERTAIN CASES.
11.	REGISTRATION.
13.	INFORMATION TO BE FURNISHED REGARDING CHANGES IN BUSINESS.
14.	CERTIFICATE OF REGISTRATION TO CONTINUE IN CERTAIN CIRCUMSTANCES.
15.	PAYMENT TAX.
16.	RETURNS.
17.	ASSESSMENT, RECTIFICATION AND REASSESSMENT.
18.	PAYMENT AND RECOVERY OF TAX INCLUDING PENALTY AND INTEREST.
19.	SPECIAL MODE OF RECOVERY.
20.	LEVY OF INTEREST.
21.	IMPOSITION OF PENALTIES.
22.	VIOLATION BY COMPANIES.
23	PROSECUTION FOR OFFENCES COMMITTED UNDER THIS ACT.
24.	BILL OR CASH MEMORANDUM TO BE ISSUED TO CUSTOMER.
25.	ACCOUNTS AND RECORDS.
26.	PRODUCTION AND INSPECTION OF ACCOUNTS AND DOCUMENTS AND SEARCH OF PREMISES.
27.	FIRST APPEAL.
28.	SECOND APPEAL.
29.	REVISION TO THE RAJASTHAN TAXATION TRIBUNAL IN SPECIAL CASES.
30.	DETERMINATION OF CERTAIN DISPUTED QUESTION.
31.	REVISION BY COMMISSIONER.
32.	POWER TO REDUCE OR WAIVE INTEREST AND PENALTY IN CERTAIN CASES.
33.	POWER TO TRANSFER PROCEEDINGS.
34.	INVESTIGATION OF OFFENCES.
35.	POWER TO COLLECT STATISTICS.
36.	DISCLOSURE OF INFORMATION RELATING TO ANY HOTELIER.
37.	POWER TO TAKE EVIDENCE ON OATH AND PRODUCTION OF DOCUMENTS.
38.	REFUND OF EXCESS TAX INCLUDING THE AMOUNT OF PENALTY AND INTEREST.
39.	INDEMNITY
40.	BAR TO CERTAIN PROCEEDINGS.
41.	POWERS OF THE AUTHORITIES UNDER THE ACT.
42.	PERSONS APPOINTED UNDER SECTION 41 TO BE PUBLIC SERVANTS
43.	REMOVAL OF DIFFICULTIES IN THE IMPLEMENTATION OF THE ACT.
44.	POWER TO MAKE RULES.
45.	CHAPTER III AMENDMENT IN THE RAJASTHAN TAX ON LUXURIES
46.	CHAPTER IV AMENDMENT OF THE RAJASTHAN TAX ON ENTRY OF GOODS