THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) (AMENDMENT) ACT, 2008

{
    "id": 3325,
    "slug": "assam-tax-on-luxuries-hotels-and-lodging-houses-amendment-act-2008",
    "title": "THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) (AMENDMENT) ACT, 2008",
    "short_title": "The Assam Tax On Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2008",
    "act_number": "11",
    "act_year": 2008,
    "act_type": "STATE",
    "location": "Assam",
    "law_status": "amended",
    "enactment_date": "2008-04-05",
    "description": "The Assam Tax On Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2008",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "An ACT",
            "chapter": null,
            "content": "further to amend the Assam Tax On Luxuries (Hotels and Lodging Houses) 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 Luxuries (Hotels and Lodging Houses)) Act, 1989, hereinafter referred to as the principal Act, in the manner hereinafter appearing;\nIt is hereby enacted in the Fifty-ninth Year of the Republic of India as follows:-",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "1",
            "title": "Section 1(1)",
            "chapter": null,
            "content": "This Act may be called the Assam Tax On Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2008.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 20
        },
        {
            "number": "1",
            "title": "Section 1(2)",
            "chapter": null,
            "content": "It shall have the like extent as the principal Act.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 30
        },
        {
            "number": "1",
            "title": "Section 1(3)",
            "chapter": null,
            "content": "It shall come into force at once.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 40
        },
        {
            "number": "2",
            "title": "Section 2(i)",
            "chapter": null,
            "content": "in sub-section (2), for the words and punctuation mark commas \"first pay into Government treasury, in the prescribed manner,\" appearing between the words \"shall\" and \"whole\", the words \"pay into Government account in such manner as may be prescribed,\" shall be substituted;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 50
        },
        {
            "number": "2",
            "title": "Section 2(ii)",
            "chapter": null,
            "content": "in sub-section (3), for the words \"first pay into a Government treasury\", appearing between the word \"shall\" and \"the extra amount\", the words \"pay into Government account in such manner as may be prescribed\" shall be substituted;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 60
        },
        {
            "number": "2",
            "title": "Section 2(iii)(i)",
            "chapter": null,
            "content": "in sub-section (4), in the portion appearing after clause (c),- in between the words \"paid\" and \"by the hotelier\", the words \"into Government account in such manner as may be prescribed\" shall be inserted;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 70
        },
        {
            "number": "2",
            "title": "Section 2(iii)(ii)",
            "chapter": null,
            "content": "in sub-section (4), in the portion appearing after clause (c),- the words \"into a Government treasury\" shall be omitted.",
            "footnote": "",
            "is_definition": false,
            "sort_order": 80
        }
    ],
    "metadata": {
        "Act ID": "200811",
        "Act Number": "11",
        "Enactment Date": "2008-04-05",
        "Act Year": "2008",
        "Short Title": "The Assam Tax On Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2008",
        "Department": "Legislative Department",
        "Type": "STATE",
        "Location": "Assam"
    },
    "updated_at": "2026-09-29 21:52:18"
}