The Manipur tax on Luxuries (Hotels and Lodging Houses) Act, 2000
Preamble
Act No. 8/ 2000 Date of Assent. 28/8/2000 Date of Publication 30/8/20001 The Manipur Tax on Luxuries (Hotels and Lodging Houses) Bilt, 2000. AC Ax BillAct to provide for imposition of tax on the luxuries in hotels and lodging houses and for matters connected therewith. Be it enacted by the Legislature of Manipur in the Fifty-first Year of the Republic of India as follows :
Sections
Type to filter. 19 sections.
- 1Short title, extent and commencement
- 2Definitions
- 3Liability to tax
- 4Liability of hotelier to pay tax
- 5Exercise of powers and authorities
- 6
- 7Non-transferability of registration Certificate
- 8Information to be furnished regarding changes in business, etc
- 9Certificate of registration to continue in certain circumstances
- 10Returns
- 11Prohibition against collection of tax in certain cases
- 12Bill or cash memorandum to be issued to customer
- 13Accounts
- 14Hotelier to declare the name of owner of business
- 15Imposition of penalty for contravening certain provisions
- 16Payment of tax
- 17
- 19Power to make rules
- 35Power to State Government to delegate certain powers
Provenance. Read from the Government's own scanned gazette with Azure Document Intelligence, then split into sections by their numbering. India Code publishes no text for this Act. The scan itself is mirrored into our own storage and served at /scan/11f52810-d5f8-4705-a757-a12be69f238b.pdf, so the reading here can be checked against the page it came from without depending on India Code's own copy staying where it is (it was at https://indiacode.gov.in/server/api/core/bitstreams/85148862-3faa-455b-b838-d7e8b260d28b/content).
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Every one of the 19 sections of this Act has its own page. This page is not a substitute for legal advice.