Bihar Taxation on Luxuries in Hotels Act, 1988

{
    "id": 15537,
    "slug": "bihar-taxation-on-luxuries-in-hotels-act-1988",
    "title": "Bihar Taxation on Luxuries in Hotels Act, 1988",
    "short_title": "Bihar Taxation on Luxuries in Hotels Act, 1988",
    "act_number": "(Bihar Act 5 of 1988])",
    "act_year": 1988,
    "act_type": "STATE",
    "location": "Bihar",
    "law_status": "unknown",
    "enactment_date": null,
    "description": "Bihar Taxation on Luxuries in Hotels Act, 1988",
    "preamble": "",
    "section_label": "Section",
    "sections": [
        {
            "number": "1",
            "title": "1. Short title, extend and commencement.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 0
        },
        {
            "number": "2",
            "title": "2. Definitions.",
            "chapter": null,
            "content": "(a) Assistant Commissioner\" means an [Deputy Commissioner State Tax] appointed under sub-section (1) of section 9 of the Bihar Finance Act, 1981 (Bihar Act 5, 1981) and includes Additional Assistant Commissioner;\n(b) \"Commissioner\" means the [Commissioner State Tax] appointed under sub-section (1) of section 9 of the Bihar Finance Act, 1981 (Bihar Act 5, 1981) and includes Additional [Commissioner State Tax] and also any other officer upon whom the State Government may, by notification, confer all or any of the powers or duties of the [Commissioner State Tax] ;\n(c) \" [Assistant Commissioner State Tax] \" means a [Assistant Commissioner State Tax] appointed under sub-section (1) of section 9 of the Bihar Finance Act, 1981 (Bihar Act 5. 1981);\n(d) Deputy Commissioner\" means a [Joint Commissioner State Tax] appointed under sub-section (1) of section 9 of the Bihar Finance Act, 1981 (Bihar Act 5, 1981);\n(e) 'Hotel' includes a boarding house, a lodging house and a restaurant where any room is provided therein to a customer on rent;\n(f) 'Joint Commissioner\" means a [Additional Commissioner State Tax] appointed under sub-section (1) of section 9 of the Bihar Finance Act, 1981 (Bihar Act 5, 1981);\n(g) 'Authority' means an Authority defined in the rules made under this Act;\n[(h) \"Luxuries\" means such amenities as are provided in a Hotel to occupants of such rooms or suits of rooms therein as carry a rent of rupees five hundred or more per day.]\n(i) \"Month\" means a calendar month;\n(j) \"Prescribed\" means prescribed by rules made under this Act;\n(k) \"Proprietor\" in relation to a hotel includes a person who for the time being is incharge of its management;\n(l) \"Quarter\" means the quarter ending on the 30th June, 30th September, 31st December and 31st March;\n(m) \"Rent\" means the aggregate of all charges, by whatever name called, realised from the occupier of a room in a hotel and includes lodging , boarding or service charges or any sum charged by the proprietor on account of tips payable to servants of the hotel, or all or any of them;\n(n) \"Room\" includes a suite of rooms which is ordinarily hired out as one unit;\n(o) \"Tax\" means the tax levied under this Act;\n(p) \"Tribunal\" means the Tribunal constituted under section 8 of the Bihar Finance Act, 1981 (Bihar Act 5, 1981);\n(q) \"Year\" means a financial year.\n[3. Levy of Tax.\n[3A. Exemption from Tax.\n[3AA. Compounding of Tax.",
            "footnote": "",
            "is_definition": true,
            "sort_order": 1
        },
        {
            "number": "4",
            "title": "4. Collection of tax by the proprietor.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 2
        },
        {
            "number": "5",
            "title": "5. Registration.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 3
        },
        {
            "number": "6",
            "title": "6. Returns.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 4
        },
        {
            "number": "7",
            "title": "7. Payment of Tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 5
        },
        {
            "number": "8",
            "title": "8. Assessment of Tax.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 6
        },
        {
            "number": "9",
            "title": "9. Extension of period.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 7
        },
        {
            "number": "10",
            "title": "10. Liability in case of default.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 8
        },
        {
            "number": "11",
            "title": "11. Recovery of Tax.",
            "chapter": null,
            "content": "[Notes.- Recovery as \"an arrear of land revenue\" means recovery as \"a public demand\" under Bihar & Orissa Public Demands Recovery Act. 1914.}",
            "footnote": "",
            "is_definition": false,
            "sort_order": 9
        },
        {
            "number": "12",
            "title": "12. Inspection, search and seizure.",
            "chapter": null,
            "content": "(a) enter any hotel at any time:\n(b) require any proprietor of a hotel to produce before him any books, accounts or other documents and inspect them:\n(c) inspect any room to ascertain their occupancy: and\n(d) seize any books, accounts and documents for detailed examination :",
            "footnote": "",
            "is_definition": false,
            "sort_order": 10
        },
        {
            "number": "13",
            "title": "13. Appeal.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 11
        },
        {
            "number": "14",
            "title": "14. Revision.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 12
        },
        {
            "number": "15",
            "title": "15. Power to call for records.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 13
        },
        {
            "number": "16",
            "title": "16. Review.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 14
        },
        {
            "number": "17",
            "title": "17. Refund.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 15
        },
        {
            "number": "18",
            "title": "18. Offences and Penalties.",
            "chapter": null,
            "content": "(a) fails or neglects to maintain accounts and registers, issue bill or cash memos as provided in this Act and rules framed thereunder; or\n(b) fails or neglects to furnish any information or produce books of account, registers and documents in course of inspection; or\n(c) fails to submit returns or pay tax and penalty required under sections 6 and 7; or\n(d) obstructs any authority in the performance of duty under this Act shall be punished with imprisonment of either description for a term which may extend to six months or with fine which may extend to five thousand rupees or with both.\n(b) No court inferior to that of Judicial Magistrate of the 1st Class shall try any offence under this Act;",
            "footnote": "",
            "is_definition": false,
            "sort_order": 16
        },
        {
            "number": "19",
            "title": "19. Bar to certain proceedings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 17
        },
        {
            "number": "20",
            "title": "20. Power to make rules.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 18
        },
        {
            "number": "21",
            "title": "21. Repeal and Savings.",
            "chapter": null,
            "content": "",
            "footnote": "",
            "is_definition": false,
            "sort_order": 19
        }
    ],
    "metadata": {
        "Act ID": "bh558",
        "Act Number": "(Bihar Act 5 of 1988])",
        "Enactment Date": "",
        "Act Year": "1988",
        "Short Title": "Bihar Taxation on Luxuries in Hotels Act, 1988",
        "Type": "STATE",
        "Location": "Bihar"
    },
    "updated_at": "2026-09-29 21:55:19"
}