THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) (AMENDMENT) ACT, 2007

Q: What does Section 1 of THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) (AMENDMENT) ACT, 2007 say?

AN ACT further to amend the Assam Tax On Luxuries (Hotels and Lodging Houses) Act, 1989.

Q: What does Section 2 of THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) (AMENDMENT) ACT, 2007 say?

Whereas it is expedient further to amend the Assam Tax On Luxuries (Hotels and Lodging Houses) Act, 1989, hereinafter referred to as the principal Act, in the manner hereinafter appearing. It is hereby enacted in the Fifty-eighth Year of the Republic of India as follows:-

Q: What does Section 1 of THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) (AMENDMENT) ACT, 2007 say?

1.(1) This Act may be called the Assam Tax On Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2007.

Q: What does Section 1 of THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) (AMENDMENT) ACT, 2007 say?

(2) It shall have the like extent as the principal Act.

Q: What does Section 1 of THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) (AMENDMENT) ACT, 2007 say?

(3) It shall come into force at once.

The Assam Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2007

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Sections

Section 2

Section 3 Section 3(2A)

Section 3

assam-tax-on-luxuries-hotels-and-lodging-houses-amendment-act-2007.json • 8 Sections • Assam

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    "slug": "assam-tax-on-luxuries-hotels-and-lodging-houses-amendment-act-2007",
    "title": "THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) (AMENDMENT) ACT, 2007",
    "short_title": "The Assam Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2007",
    "act_number": "XVI",
    "act_year": 2007,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "amended",
    "enactment_date": "2007-08-27",
    "description": "The Assam Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2007",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "AN\nACT\nfurther to amend the Assam Tax On Luxuries (Hotels and Lodging\nHouses) Act, 1989.",
            "footnote": "Assam Act V of 1989",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "Preamble",
            "chapter": null,
            "content": "Whereas it is expedient further to amend the Assam Tax On\nLuxuries (Hotels and Lodging Houses) Act, 1989, hereinafter referred to\nas the principal Act, in the manner hereinafter appearing.\nIt is hereby enacted in the Fifty-eighth Year of the Republic of\nIndia as follows:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "1.(1) This Act may be called the Assam Tax On Luxuries (Hotels and\nLodging Houses) (Amendment) Act, 2007.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(2)",
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            "content": "(2) It shall have the like extent as the principal Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "Section 1(3)",
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            "content": "(3) It shall come into force at once.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2",
            "chapter": null,
            "content": "2. In the principal Act, in section 2, in clause (5), after the words and\npunctuation mark \"lodging house,\"\nand before the words \"an inn\",\nthe words and punctuation mark \"luxury boat, heritage home,\" shall\nbe inserted.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "3",
            "title": "Section 3",
            "chapter": null,
            "content": "3. In the principal Act, in section 3, after sub-section (2), a new sub-\nsection (2A) shall be inserted, namely:-",
            "footnote": "",
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            "sort_order": 60
        },
        {
            "number": "3",
            "title": "Section 3(2A)",
            "chapter": null,
            "content": "\"(2A). Notwithstanding anything contained in sub-section (2),\r\nthere shall be levied a tax on the turnover of receipts of a\r\nluxury boat and heritage home at the rate of five per\r\ncentum of such turnover of receipts.\"",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        }
    ],
    "metadata": {
        "Act ID": "200716",
        "Act Number": "XVI",
        "Enactment Date": "2007-08-27",
        "Act Year": "2007",
        "Short Title": "The Assam Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2007",
        "Department": "LEGISLATIVE DEPARTMENT:: LEGISLATIVE BRANCH",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:18"
}