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THE UTTARAKHAND TAXATION AND LAND REVENUE LAWS (AMENDMENT) ACT, 2011
THE UTTARAKHAND TAXATION AND LAND REVENUE LAWS (AMENDMENT) ACT, 2011
[Act No. 17 of 2011]
PREAMBLE
An
Act
further to amend the Uttar Pradesh Taxation and Land-Revenue Laws Act, 1975 (as applicable to the State of Uttarakhand) in its application to the State of Uttarakhand;
Be it enacted by the Uttarakhand Legislative Assembly in the Sixty-Second year of the Republic of India, as follows :-
Section 1 - Short title and commencement
(1) This Act may be called the Uttarakhand Taxation and Land Revenue Laws (Amendment) Act 2011.
(2) They shall come into force with immediate effect.
Section 2 - Amendment of Section 3
In the Uttar Pradesh Taxation and Land Revenue Laws Act, 1975 (as applicable to State of Uttarakhand), hereinafter referred to as the Principal Act,-
In section 3 of the "Principal Act", for the existing clauses (c) and clause (h), the following clauses shall be substituted; namely:-
"(c) "hotel" includes a residential unit (including a tent made unit) wherein rooms are provided to customers on rent and it also includes conference hall, marriage hall, community hall, mandap, club, lodge, tentage resort and also space provided on rent by the owners of open space for business purposes, but does not include approved units under paying guest scheme of the department of tourism of the Uttarakhand Government.
(h) "rent" means the aggregate of all charges, by whatever name called actually realized from the occupiers of rooms or suites of rooms in a hotel and for business purposes providing conference hall, marriage hall, community hall, mandap, club, lodge, tentage resort and open space and includes air-conditioning, cooler, heater, geyser, blower, telephone, television, radio, package deal, music, entertainment, additional bed, summing pool, SPA, health oriented other programmes, beauty parlour and linen made items but does not include charges of food or drinks or charges of items on which commercial tax under the Uttarakhand Value Added Tax Act, 2005 is payable."
Section 3 - Amendment of Section 4
In section 4, of the "Principal Act", for the existing sub-section (1) and (2), the following sub-sections shall be substituted; namely-
"(1) Luxury tax shall be payable at the following rate by every person who occupies any room or suite of rooms-
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rent per day
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rate of luxury tax
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(a)
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Rs. 1000 to 3500
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5 percent
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(b)
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above Rs. 3500
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10 percent
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(2) Providing for business purposes conference hall, marriage hall, community hall, mandap, club, lodge, tentage resort and open space, 5 percent of the rent, where the rent is more than Rs. 10000.00 per day."
Section 4 - Amendment of Section 5
In section 5, of the "Principal Act", in sub-section (2), for the words "simple interest at the rate of 18 percent per annum" occurring therein the words "simple interest at the rate of 15 percent per annum" shall be substituted.
Section 5 - Amendment of Section 6
In section 6, of the "Principal Act", after sub-section (2), the following sub-section(3) shall be added; namely-
"(3) Registration:
any owner of the hotel who is liable for luxury tax under this Act, shall get the hotel registered within such time and in such manner as may be prescribed;
Provided that the owner of the hotel who is liable for luxury tax shall be allowed 30 days time from the time he is first liable to pay luxury tax;
Provided further that the hotel owners who are paying luxury tax shall apply for registration within 30 days from the date of the commencement of this Act in such manner as may be prescribed."
Section 6 - Amendment of Section 7
In section 7, of the "Principal Act", for the existing section 7, the following section shall be substituted; namely-
"7. (1) Payment of composition fee in lieu of tax:-
Notwithstanding anything to the contrary in this chapter, the assessing authority may permit the owner of the hotel to pay in lieu of the tax payable by him under this chapter a lump sum by way of composition subject to such conditions as may be prescribed.
(2) Composition scheme:
All registered hotels whose rent of each room is from Rs. 1000.00 to Rs. 2000.00 and the number of rooms is up to 20, may, subject to the provisions of this Act opt for lump sum composition amount in lieu of tax.
(3) Where a composition money for a period has been accepted in respect of any hotel, any change in the rate of tax which may come into force after the date of such agreement shall have the effect of making a proportionate change in the lump sum or the rate agreed upon in relation to that part of the assessment during which the changed rate remains in force.
(4) Where the State Government is of the opinion that it is no longer in the public interest to continue any scheme of lump sum composition amount in lieu of tax, it may at any time during the period, withdraw such scheme and in that case if a lump sum amount of composition money has been fixed, a part of it in proportion to the part of the period during which the scheme remained in force shall be payable by the hotel owner."
Section 7 - Amendment of Section 10
In section 10 of the "Principal Act", after sub-section (2), the following sub-section(3) shall be added; namely-
"(3) If any person responsible for obtaining registration under this Act, runs or continues to run the hotel without registration under the provisions of section 6, shall, from the date he is liable for registration, be liable for penalty of two hundred rupees for each month or part thereof for default for the first three months and after the first three months five hundred rupees for each month or part thereof in which default continues."
