The Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Rules, 1997

Published vide Notification No. F. 17(1) FD/Tax Divn./97, dated 30-8-1997. Published in Rajasthan Raj-Patra. Part 4 (Ga), dated 30-8-1997, Page 103 (13)

RJ289

G.S.R. 60. - Whereas the draft of the Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Rules, 1997, in exercise of powers conferred by section 44 of the Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996) was published vide notification No. F. 17 (1) FD/Tax. Divn./97, dated 14-8-1997 as required by sub-section (2) of Section 44 of the said Act, in the Rajasthan Gazette Extraordinary dated 14-8-1997 in part 3 (Kha), inviting objections and suggestions from all persons likely to be affected thereby before the expiry of 15 days from the date on which the copies of the said notification, as published in Rajasthan Gazette are made available to the public.

And Whereas no any objections and suggestions are received, within prescribed period on the said draft rules.

Now, therefore, in exercise of the powers conferred by section 44 of the Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Act, 1990 (Act No. 9 of 1996), the State Government hereby makes the following Rules, namely:-

Short title and commencement.- (1) These rules may be called the Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Rules, 1997.

(2) They shall come into force on the date of their publication in the official Gazette.

Definitions.- In these rules, unless the subject or Context otherwise requires;

(1) (a) "Act" means the Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Act, 1990;

(b) "Authorised representative" or "Representative" means -

(i) a person authorised in writing by a hotelier to appear on his behalf before any officer or authority under the Act; or

(ii) a person authorised in particular or general by the Commissioner or Deputy Commissioner, under the Act to appear on behalf of the Commissioner;

(d) "Principal place of Business" means any place of business mentioned as the principal place of business in the application filed by a hotelier for registration;

(e) "Quarter" in relation to the year means the period of three months ending on 30th June, 30th September, 31st December or 31st March;

(f) "Section" means section of the Act;

(g) "State Government" means the Government of Rajasthan;

(h) 'Treasury" means a Government treasury in the State of Rajasthan and includes a sub-treasury;

(2) Words and expressions defined in the Act and not defined in these rules, shall have the same meaning assigned to them in the Act.

(3) Words and expressions not defined in the Act and these rules but defined in the Rajasthan Sales Tax Act, 1994 (State Act No. 22 of 1995) and the rules made thereunder, shall have the same meaning assigned to them in the said Act and the Rules.

[3. Application for Registration. - (1) An Application for registration under Section 12 shall be submitted in Form VAT-01 appended to the Rajasthan Value Added Tax Rules, 2006, in the manner provided therein, to the authority competent to grant registration.

(2) The authority competent to grant registration, after satisfying himself that the application for registration is complete in all respects, shall issue the certificate for registration in Form LTH-2 in the manner as provided under the Rajasthan Value Added Tax Rules, 2006.

(3) The provisions relating to verification of facts mentioned in the application for registration, amendment, cancellation, issue of duplicate certificate of registration, furnishing of security for registration as prescribed under the Rajasthan Value Added Tax Rules, 2006 shall apply mutatis mutandis.]

[4. ***]

OLD LAW 6

Maintenance of Accounts.- Every hotelier shall maintain a true and complete account of receipt for account of the luxuries provided by him.
Submission of returns.- (1) Every hotelier shall furnish a return in form LTH - 3 for every quarter within 30th day after each quarter, to his assessing authority.

(2) The return shall be signed by the hotelier or his authorised agent and shall be verified in the manner indicated therein.

(3) The return may be presented personally or may be sent by registered post.

(4) The return shall be accompanied by the receipts of deposit of the tax of the quarter to which it relates.

Deposit of Tax.- (l) Every hotelier shall deposit tax payable according to his books of accounts, on a monthly basis within twenty - one days of the close of each calendar month.

(2) The tax shall be deposited in a Government treasury or a bank authorised to receive money on behalf of the State Government.

(3) All payment under the Act shall be made into the concerned treasury or the bank by means of a challan in form LTH - 4.

Typed or cyclostyled copies of forms.- Until printed copies of the forms are available, typed or cyclostyled copies thereof may be used.
Applicability of the provisions of the Rajasthan Sales Tax Rules, 1995.- Subject to the provisions of the Act and these rules, the provisions of the Rajasthan Sales Tax Rules, 1995 shall mutatis mutandisapply to all the matters which may arise and to all the issue which may crop up while administering the Act.

[ ***]

OLD LAW 6

Form LTH - 2

(See Rule 4)

Certificate Of Registration Under Section 12 of the Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990

No.........

This is to certify that Shri/Messrs..........who/which is carrying on the business known as whereof the only/principal place of business in the District of is situated at .................. (House No.) (Name of the building) .................. (Ward/locality) Road (Town/City) has been registered as a Hotelier under section 12 of the Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Act, 1990, with effect from.........

This hotelier has additional place/places of business at the address specified below:-

Seal of Registering Authority.

Signature........ Signature......... Luxury Tax officer

Place ........... Date.............

(The Luxury Tax officer shall sign against the last entry at the time of issuing the certificate and against any Subsequent exclusion, addition or other amendment)

Form LTH - 3

[See Rule 6]

Return

Name of the hotelier................

Full address of the hotelier...............

Luxury Tax (Hotels) LTH No.................

Period from to......................

Total receipts
Receipts liable to tax
Total tax payable
Total tax deposited
Balance tax payable, if any.

Details of tax deposited.

Amount

Date

Challan No.

The above statement is true to the best of my knowledge and belief.

Place ............	Signature
Date .............	Status....................

_______________________________________________________________________________________________________________

(For office use only)

Acknowledgment

Received the return of M/s.............for the period from......... to .......

Date...............

Signature of receiving official with seal of office.

[Form LTH - 4]

Luxury Tax (Hotels Etc.) Challan

(See Rule 7)

For deposit of tax/demand/other sum

Circle Ward R.C. No.

[Part - I for the treasury/Part - II for the Department/Part - III for the Accountant General/Part - IV for enclosing with the Return etc./Part - V for the Hotelier.]

0045 - Other Taxes and Duties on Commodities and Services -

105 - Luxury Tax

(cv) Tax collected

Luxury Tax on Hotels

Name and full address of the Hotelier................

Luxury Tax Hotels LTH No..............

Period from to........................

(1) Tax		Rs. ................
(2) Additional Demand
(i) Tax		Rs. .........
(ii) Interest		Rs. .........
(iii) Penalty		Rs. .........
(3) Total amount (in Figures)		Rs. .........
Rs............ (In Words)..........................
(For treasury use only)
Received Rs.	(In Figures)	...............
	(In Words)	................
Date of entry................Challan
No................