Subject NOT available

• TMIMSTRY OF TINANTF '•• •• - •. •••-

(Deptt. of Revenue)

Cenlrti! Board of Direct Tuxes

NOTIHCATION

New Delhi, ihe 31st. Jaivimy 1981

The Hotel-Receipts Tax Rules, 1981

S.O. 81(E).—In exercise of the powers conferred by section 34 of the Hotel-Receipts Tax Act, I9S0 (54 of 1980), the Central Board of Direct Taxes hereby makes the following rules, namely :

1. Short title and commencement -(1) These uilcs may be

called the Hotel-Receipts Tax Rules, 1981.

(2) They shall come into force on the 1st day of February.

1981.

2. Definitions— (I) In these rules, unless the context otherwise

requires, "the Act" means the Hotel-Receipts Tax Act. 1980 (54 of 1980).

(2) All references to "Forms" in these rules shall be construed

as references to the forms set out in the Appendix hereto.

3. Determination of room charges in the case of composite charge.—For the purposes of sub-section (2) of section 3 of the Act. in a case where a composite charge is payable in respect of residential accommodation and food, the room charges included therein shall be detenv"'AH by deducting from the com- posite charge, the charges for food in the following manner, namely :—

(i) where the composite 10 per cent, of the

charge includes the composite charge; charge for breakfast

(ii) where the composite charge 25 per cent, of the corn-

includes the charge for break- posite charge; fast and one meal .

(iii) where the composite 40 per cent, of the

charge includes the charge composite charge, for breakfast and two meals.

4. Charges received in Indian currency deemed to have been received in foreign exchange.—For the purposes of clause (a) of the Explanation to sub-section (1) of section 5, the charges received in Indian currency obtained by conversion of foreign exchange into Indian currency shall be deemed to have been received in foreign exchange in the cp ses and in the circumstances mentioned below :—

(i) where the payment in respect of the chargeable receipts of a hotel has been made out of Indian currency ob.tained by conversion of foreign exchange brought into India through an authorised deafer by a travel agent on behalf of a foreign tourist or group of foreign tourists;

(ii) where the payment in respect of the chargeable receipts of the hotel has been made in the manner referred to in clause (i), by an airline on. behalf of a foreign, tourist or a group of foreign tourists :

:',fit)•-'•aiUho^⁵¹?'' dealer.¹' "haJ'- ha,\<*,the. meatsiiig-flssigiiefi •••>

il in clause (b) of scumn ^ o| the I oieign [ \chaiigc Regulation Act. 1973. (46 of 1973).

5. Form of return of chargeable receipts under seclion 8.—

The return of chargeable receipts required to be furnished iiixlci sub-section (1) or Mib-.seeuon (2) of section 8 of the Act sh?ll be in Form No 2 and -hall be \ crif'ci! in the mannw indicated therein.

6. Form of estimate of advance tax. -The estimate which an a--sessec has to send to the Income-tax Officer under section 14 of the- Ac! shall be in Form No.3 and shall be verified in the manner indicated therein.

7. Form of appeal to the Connnissionci (Appeals).- (1) An appeal under seclion 18 of the Act to the Commissioner (Appeal*-) shall be made in Form No.4 and shall be verified in the manner indicated therein.

(2) The form of appeal prescribed by sub-rate (1), the grounds of appeal and the form of verification appended thereto shall be signed—

(a) in the case of an individual, by the individual-himself,

where the individual is absent from India, by the individual concerned or by some person duly authorised by him in this behalf; and where the individual is men- tally incapacitated from attending to - his affairs, by his guardian or by any other person competent to act on his behalf;

(b) in the case of a Hindu undivided family, by the karta. .and where the karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;

(c) in the case of a company, by the managing director

thereof, or where for any. unavoidable . reason such managing director is not able to, sign and verify the return, or where there is no managing director, by any director thereof or where"in the case of a non-resident, the assessment has been made on any person who has been treated as his agent under section 163 of the Income-tax Act, by such person;

(d) in the case of a firm, by the managing partner thereof, or where for any unavoidable reason such managing partner is not able to sign and verify the return, or where- there is no managing partner as such, by any

. .. partner thereof, not being a minor;

- (e) in the case of a local authority,-by the principal officer

thereof;

(f) in the case of any other association, by any member of

the association or the principal officer thereof; and

(g) in the case of any other- person, by that person or by

some person competent io act on his behalf.

8. Form of appeal and memorandum of cro&SrQbjections to Appellate Tribunal.—(1) An appeal under sub-section (1) or sub-section (2) of section 19 of the Act to the Appellate Tribunal shall be made in Form No,5,and shall be verified in the manner indicated therein.

in F o rm N o. 6 a nd s h a ll v

. . T I : . \< I

• ' • • .: . ' f i n er i n d i c a t ed

therein."

9. Notice of demand.— The notice, of demand under sub- section (5) of section 20 of the Act or under section 156 of the income-tax Act, as applied to'hotel-receipts tax under section 24 'of thc-Act^ha1lbe made in Form N o . 7 .; :/ '• -' * *'•

PART 1 : STATEMENT OF CHARGEABLE RECEIPTS

1, Total amount of all charges received R-^.

¹ 10. Refund claim.—fl) A claim for -a refund under sub- section (4) of section 20 or under section 239 of the Income- tax Act, as applied to hotel-receipts tax under section 24 of the Act shall be made in Form No.8.

(2) A claim under sub-rule (1) may be preset! led by the claimant in person or through a duly authorised agent or may be sent by post.

A PPENDIX

FORM NO. 1

HOTEL-RECEIPTS TAX

(See rule 4)

by, or accruing or arising to, the asses- see in connection with the provision of residential accommodation, food, drink and other services or any of them (including such charges from peisom not provided with such accommoda- tion) in the course of carrying on the business of a hotel including amounts collected by the assesses by way of hoteireceipts tax, sales-tax, entertain- ment tax and tax on luxuries.

Certificate of payment of hotel charges by travel agent/airline in Indian currency obtained by conversion of foreign ex- change into Indian currency.

2. Less :

Name of the travel agent/airline Address •Licence Number

Permanent Account No.

••I/We hereby certify :

(i) Amount of chargeable receipts char- ged to hotel-receipts tax in any ear- lier previous year and which hai, become a bad debt during the pre- vious year;

(i) that **I/We have paid Bill No of

dated

(ii) Amount payable by way of sales-

(name of hotel)

tax, entertainment ta\ or tax on luxuries in respect of any chargesiin- cluded in the chargeable receipts of the previous year (Attach a statemen t showing particulars of the taxes refer- red );

(iii) Amount of hotel-receipts tux chargea-

ble under the Act.

on behalf of foreign tourist(s) in Indian currency : (ii) that the aforesaid payment has been made out of Indian currency obtained by conversion of foreign exchange received in or brought into India through an authorised dealer; (iii) that the details of foreign tourist(s) and othei particulars stated below are correct : 1. Reference/name of the group/traveller.

2. Name of the foreign agent, i.e., remitter.

3. Chargeable receipts (as rounded off

3. Name and address of the authorised dealer.

4. Dute(s) of receipt of foreign exchange by the authorised

dealer.

5. No, date and the amount of the bill of claim of the travel

to the nearest multiple often rupees— section 288A of the Income-tax Act, 1961, as applied to hotel-receipts tax by section 24 of the Hotel-Receipts

agent/airline on the overseas remitter.

Tax Act, 1980).

I hereby declare that f am giving this certificate in my capacity as

PART II : STATEMENT OF TAXES (designation)

(Signature)

TAX ON CHARGEABLE

RECEIPTS.

Place Date

(Attach a statement showing the computation of tax on charegabio receipts)

•Licence number granted by the Reserve Bank of India under section 32 of the Foreign Exchange Regulation Act, 1973 should be mentioned against this item.

••Delete whichever is not applicable.

PRE-ASSESSMENT TAXES

FORM NO. 2

A. ADVANCE TAX

HOTEL-RECETPTS TAX

(Attach chalans)

Date of payment. Amount

Form No.2 RETURN OH CHAR- For use in Income- HOTEL-RE GEABLE RFCEIPTS tax Office CEJPTS TAX ACT, 1980 RULE 5

Total Rs •

B. TAX ON SELF ASSESSMENT

Name in block Assessment year letters

(Attach Chalan)

Address Telephone Previous year

Date of payment. Amount

ended on

If this is a revised return, please state Permanent Account

Rs.

the date of filing the previous rcuturn Number

TOTAL OF A AND B Rs.

State Whether resident oi non-resident

1279 GT/80—2

~~

PART IJI : OTHER SUMS NOT

INCLUDED IN CHARGEABLE RECEIPTS AND CLATMED TO BE NOT TAXABLE

FMticulars Amount Reasons why not taxable.

Rs.

VERIFICATION

I daughter/wife of

[Name in full and in block letters] *son/ being the

of

(designation) (Name of the hotel)

solemnly declare that to the best of my knowledge and belief the information given in this return and the statements accom- panying it Is correct and complete and that the amount of char- geable receipts and other particulars shown therein are truly Stated and relate to the previous year relevant to the assessment year commencing on the 1st day of April, 19

I further solemnly declare that during the said previous year no other chargeable receipts accrued or arose to or was received by the hotel.

I further declare that in my capacity as

(designation)

I am competent to make this return and verify it on behalf of the hotel.

(Signature)

Date

Place

Notes :

1. This return should be signed by—

(a) in the case of an individual, by thc^individual himself; wnere the individual is absent from India, by the indi- vidual concerned or by some person duly authorised by him in this behalf; and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf;

(b) in the case of a Hindu undivided family, by the Karta, and, where the karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family;

(c) in the case ot a company, by the managing director thereof, or where for any unavoidable reason such managing director is not able to sign and verify the return, or where there is no managing director, by any director thereof or where in the case of a non-resident, the assessment has been made on any person who has been treated as his agent under section 163 of the Income- tax Act, 1961, by such person;

(d) in the case of a firm, by the managing partner thereof, or where or any unavoidable reason such managing partner is not able to sign and verify the return, or where there is no managing partner as sucb, by any partner thereof, not being a minor;

(o) in the case of a local authority, by the principal officer

thereof;

(f) in the case of any other association, by any member of the association or the principal officer thereof; and

(g) in the case of any other person, by that person or by

some person competent to act on his behalf.

2. Before signing the verification, the signatory should satisfy himself that this return and the accompanying state- ments are correct and complete in all respects. Any person making a false statement in this return or (.he accompanying statements shall be liable to prosecution under section 29 of the Hotel-Receipts Tax Act, 1980 and on conviction be punishable—

(i) in a case where the tax sought to be evaded exceeds one lakh rupees, with rigorous imprisonment which shall not be less than six months but which may extend to seven years and with fine;

(ii) in any other case, with rigorous imprisonment which shall not be less than three months but which may extend to three years and with fine.

3. *Delete whichever is not applicable.

4. If the hotel-receipts tax payable on the basis of this return exceeds the amount of hotel-receipts tax paid in advance, such excess of hotel-receipts tax must be paid before furnishing the return and the proof of payment shall be attached.

FORM NO. 3

HOTEL-RECEIPTS TAX

[See rule 6]

Estimate of hotel-receipts tax payable in advance under" section 14 of the Hotel-Receipts Tax Act, 1980, in respect of¹ the period ending on

Name of the assessee

Status

Address

Permanent Account No.

Whether resident/non-resident

The hotel-receipts tax payable in advance by the assessee narend above for the period ending on (being the ""first/second half of the previous year ending on

)is estimated as follows :—

1. Total amount of all charges received by, or Rs.

accruing or arising, to the assessee in con- nection with the provision of residential accommodation, food drink and other services or any of them (including such charges from persons not provided with such accommodation) in the course of carrying on the business of a hotel including amounts collected by the assessee by way of hotel-receipts tax, sales-tax, entertain- ment tax and tax on luxuries.

•—.

2. Less—

(i) Amount of chargeable receipts chai ged to hotel-receipts tax in any earlier pre- vious year and which has become a bad debt during the previous year ;

(ii) Amount payable by way of sales tax, entertainment tax or tax on luxuries in respect of any charges included in

4. Tncome-tax Officer passing the order

appealed against.

the chargeable receipts 01 the previous year. (Attach a statement showing particulars of the taxes referred).

(iii) Amount of hotel-receipts tax charge-

able un der the Act.

5. Section and sub-section of the Hotel- Receipts Tax Act, 1980, under which the Income-tax Officer passed the order appealed against and the date of such order.

6. Where the appeal relates to any assess- ment or penalty or fine, the date of ser- vice of the relevant notice of demand.

3. Chargeable receipts (as rounded off to the nearest multiple of ten mpees— section 288A of the Income-tax Act, 1961, as applied to hotel-receipts tax by section 24 of the Hotel-Receipts Tax Act, 1980).

7. In any other case, the date of service of tho intimation of the order appealed against.

8. Relief claimed m appeal.

4. Hotel-receipts tax chaigcable on the chargeable receipts liable to advance payment of hotel-receipts tax.

9. Address to which notices may be sent to

the appellant.

Signature of the person making the estimate.

Place

Signed (Appellant) Date

•Statement of facts C Grounds of Appeal.

VERIFICATION

I,

son/daughte r/

Signed (Appellant) [Nanie in full in block letters]

• Wife of

FORM OF VERIFICATION

being the

of

I

(designation)

the appellant, do hereby declare that what is stated above is true to the best of my information and belief.

(name of the hotol) "" •do hereby solemnly declare that what is stated above is true to

the best of my informal ion and belief.

Signed (Appellant)

Place

(Signed)

Date

To

Notes :

The Tncome-tax Officer,

1. The form of appeal, grounds of appeal and form of verifica-

tion appended thereto should be signed by a person iu accordance with the provisions of rule 7(2). This memo- randum of appeal, statemont of facts and the grounds of appeal must be in duplicate and should bo accompanied by copy of tho order appealed against and the notice of demand in original, if any.

Notes :

2. Delete inappropriate words.

1. The estimate of hotel-receipts tax payable in advance

3. *Those particulars will be filled in in the oUbo of the

Commissioner (Appeals).

should be signed by the a ssesscc, or where in the case of a non- resident, ai y pencn he s tcin ,nr'(d fb iif f LCI t ur3<

section 163 of the Income-tax Act, 1961, by such person.

4. ©If the spaco provided herein is insufficient, separate 2. *Delele inappropriate words."¹

enclosures may be used for the purpose.

FORM NO. 4

FORM NO. 5

HOTEL-RECEIPTS TAX

HOTEL-RECEIPTS TAX [See rule 7]

[See rule 8(1)]

Appeal to the Commissioner of Income-tax (Appeals) under

Form of appeal to the Appellate Tribunal section 18 of the Hotel-Receipts Tax Act, 1980.

, IN THE INCOME-TAX APPELLATE TRIBUNAL Designation of the Commissioner (Appeals)

• Appeal No of 19 19 •No of 19 19

t

versus Appellant Respondent - 1. Name and address of the appellant.

2. Permanent Account No.

1. The State in which the assessment was made.

3. Assessement year in connection with

which the appeal is preferred.

2. Section under which the order appealed against was passed

3. Assessment year in connection with which the appeal is preferred

4, ••The Income-tax Officer passing the original order

5. •Section and sub-section of the Hotel- Receipts Tax Act, 1980, under which the Income-tax Officer passed the order.

6. ••The Commissioner (Appeals) passing the order under section 15/18 of the Act/section 131(2) of the Income-tax Act, 1961, as applied to hotel-receipts tax by section 24 of the Hotel- Receipts Tax Act, 1980

7. ••The Commissioner passing the order

under section 22 of the Act

Date of communication of the ordei

8

appealed against

9 Address to which notices may be sent

to the appellant

10. Address to which notices may be sent to the respondent

(V? Relief claimed in appeal

11.

Signed

@Gi ounds of Appeal

(Appellant)

Signed Signed

(Appellant)

(Authorised representative, if any)

VERIFICATION

1,

the appellant, do here- by declare that what is stated above is true to the best of my information and belief

Verified today, the day of

19

Signed (Appellant)

NOTES

1 The memorandum of appeal must be in triplicate and should be accompanied by two copies (at least one of which should be a certified copy) of the order appealed against and two copie s of the relevant order of the Income- tax Officer.

2. The memorandum of appeal in the case of an appeal by an assesses under section 19(1) of the Act must be accompa- nied by a fee of one hundred and twenty-five rupees It is suggested that the fee should be credited in any branch of the State Bank of India or a branch of the Reserve Bank ol India or a branch of the authorised bank after obtaining the chalan from the Income-tax Officer and the triplicate chalan sent to the Appellate Tribunal with the memo- randum of appeal The Appellate Tribunal will not accept cheques, drafts, himdies or other negotiable mstiuments.

3 The memorandum of appeal should, be written in English, or, if the appeal is filed in a Bench located in any such State as is foi the time being notified by the President of tho Appellate Tribunal for the purposes of rule 5A of the Income-Tax (Appellate Tribunal) Rules, 1963, then, at thcoption of the appellant, in Hindi, and should set forth, concisely and under distinct heads, the grounds of appeal without any argument or nairative and such grounds should be numbered consecutively

4 •Tho number and year of appeal will be filled m m tho

office of the Appellate Tribunal

5 **Delete the inapplicable items.

6 (ft If the space provided is found insufficient, separate

enclosures may be used for the purpose

FORM NO 6

HOTEL-RECEIPTS TAX

[See rule 8(2)]

Form of memorandum of cross-objections to the Appellate

Tribunal

IN THE INCOME-TAX APPELLATE TRIBUNAL

•Cross-objection No of 19 19

" In Appeal No of 19 19

Versus

Appellant Respondent

1 ••Appeal No allotted by the Tri- bunal to which memorandum of cross-objections relates

2 The State in which the assessment was made

3 Section and sub-section under which the order appealed against was passed.

4. Assessment year in connection with which the memorandum of cross- objections is preforrcd.

5 Date of receipt of notice of appeal filed by the appellant to the Tribu- nal

6 Address to which notices may be sent to the respondent (cross-objector)

7 Address to which notices may be sent to the appellant

8 t Relief claimed in the memorandum of cross-objections tGrounds of cross-objections

Signed

Signed

(Authorised leprescntativc if any)

(Respondent)

VERIFICATION

I,

, the respondent do

hereby declare that what is stated above Is true to the best of

my information and belief.

Verified today the day of 19

Notes :

1. The memorandum of cross-objections must be in triplicate.

2. The memorandum of cross-objections should be written In English or, if the memorandum Js filed in a Bench located in any such State as is for the time being notified by the President of the Appellate Tribunal for the purposes of rule 5 A of the Income-tax (Appellate Tribunal) Rules, 1963, then, at the option of the respondent, in Hindi, and should set forth, concisely and under distinct heads, the cross-objections without any argument or narrative and such objections should be numbered consecutively.

3 *Tho number and year of memorandu m of cross-objections

will be filled in the office of the Appellate Tribunal.

4 " T he number and year of appeal as allotted by the office of the Tribunal and appearing in the notice of appeal received by the respondent is to be filled in here by the respondent.

5 + If the space provided Is insufficient, separate enclosures

may be used for the purpose.

FORM NO. 7

HOTEL-RECEIPTS TAX

[See rule 9]

Notice of demand under section 20(5) of the Hotel-Receipts

Tax Act. 1980/section 156 of the Income-tax Act, 1961, as applied to hotel-receipts tax by section 24 of the Hotel-Receipts Tax Act, 1980.

To

Permanent Account No,

This is to give you notice that for the assessment y e a r . . . . .. a sum of Rs details of which are given on the reverse has been determined to be payable by you.

2. The amount should be paid to the Manager, State Bank

of India/Reserve Bank of India/Authorised Bank at within 35 days/ days of the service of this notice. The previous approval of the Inspecting Assistant Commissioner has boon obtained for allowing a period of less than 35 days for the payment of the above sum. A chalan is enclosed for the purpose of payment.

3. If you do not pay the amount within the period specified above, you will be liable to pay simple interest at the rate of

1279 OI/80—3

mn

12 per cent, per annum from the date of commencement after the end of the period Aforesaid in accordance wilh section 210(2) of the Income-lax Act, 1961, as applied to hotct-receipts tux by section 24of the Hotel-Receipts Tax Act, 1980.

4. If you do not pay tij© amount of tfye tax within the pcrto^ specified above, penalty (which may be as much as the amount of tax in arrear) may be imposed upon you after giving you a reasonable opportunity of being heard in accordance with section 221 of the income-tax Act, 1961. as applied to hotel-receipts tax by section 24 of th? H'->tel-RecJpts Tax Act, 1980.

5. If you do not pay the amount within the period specified above, proceedings for the recovtry thereof will be taken in accordance with sections 222 lo 227,229,211,232 and the Second Schedule and the Thud Schedule to the Income-tax Act, 1961, as applied to hotel-receipts tax by section 24 of the Hotel-Receipts Tax Act, 1980.

6. If you intend to appeal against the assessment/fine/penalty, you may present an appeal under section 18 of the Hotel-Receipts Tax Act, 1980, to the Commissioner of lucomc-tax (Appeals)... within thirty days of the receipt of this

notice in Form No. 4 duly verified as laid down in that Form.

Place

Income-tax Officer

Date Address

Notes :

1. If you wish to pay the amount by cheque, the cheque should be drawn in favour of the Manager, State Bank of India/Reserve Bank of India/Authorised Bank.

2. If you Intend to seek extension of time for payment o f the amount or propose to make the payment by instalments, the application for such extension or, as the case may bo, permission to pay by instalments, should be made to the Income-tax Officer before the expiry of the period specified in paragraph 2. Any request received after the expiry of the said period will not be entertained in view of the speoiflo provisions of section 220(3) of the Income-tax Act, 1961, as applied to the hotel-receipts tax by sectbn 24 of the Hotel-Receipts Tax Act, 1980.

3. Delete the inappropriate words.

FORM NO. 8

HOTEL-RECEIPTS TAX

[See rule 10(1)]

Claim for refund of hotel-receipts tax

T owner of the hotel

do hereby state that the chargeable receipts

(Name of the hotel)

computed in accordance with Of

(Name of the hotel)

the provisions of the Hotel-Receipts t ax Act, 1980, during the

year ending on being the previous year for the assessment year commencing on the 1st day of April

amounted to Rs

, that the hotel-rxeipts

I hjreby dwUro that tho above-named hotel was 'resident/ n.i.i-resi lent during ths previous year relevant to the assessment year to which this claim relates and thit what is slated in this application Is correct.

!T

(Signature) tax chargeable in respect of such chargeable receipts Is Rs and that the amount of hotel-receipts tax paid in respect of the aforesaid assessment year is Rs I, therefore, request for a refund of Rs

Notes :

•Delete inappropriate words.

^Signature)

[3828 IF. No. 143(1)/81-TPL] Place

S.N. SHENDE, Secy, Central Board of Direct Taxes Date

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AND PUBLISHED BY THE CONTROLLER OF PUBLICATIONS, DBLHI-110054, 1 9 81