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

THE ASSAM GAZETTE 
'51"'3ft'ft<r ~ 
EXTRAORDINARY 
~~'8'~~~~ <. 
PUBLISHED BY THE AUTHORITY 
Registered No. 768/97 
rf~ 287 Nxr~, 1~, 29 15!T'il~, 2007, 7 15N, 1929 (~) 
No. 287 Dispur, Wednesday, 29thAugust, 2007, 7th Bhadra, 1929 (S.E.) 
GOVERNMENT OF ASSAM 
ORDERS BY THE GOVERNOR 
LEGISLATIVE DEPARTMENT : : LEGISLATIVE BRANCH 
NOTIFICATION 
The 28th August, 2007 
No. LGL. 72/2004/64. -- The following Act of the Assam Legislative Assemb ly which 
received the assent of the Governor is hereby published for general information. 
ASSAM ACT NO. XVI OF 2007 
(Received the assent of the Governor on 27th August, 2007) 
THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) 
(AMENDMENT) ACT, 2007 
AN 
ACT 
1864 THE ASSAM GAZETTE, EXTRAORDINARY , AUGUST 29, 2007 
Preamble. 
Snort title, extent 
and commence­
ment. 
Amendment of 
section 2. 
Amendmenl of 
section 3. 
further to amend the Assam Tax On Luxuries (Hotels and Lodging 
Houses) Act, 1989. 
V/hereas i1 is expedient further to amend the Assam Tax On 
Luxuries (Hotels and Lodging Houses)) Act. l 989, hereinafter referred to 
as the principal Act, in the manner b~~relnafo:,r appcariug, 
It is hereby enacted in the Fifty-eighth Year of the Republic of 
India as follows:-
1.(1) This Act may be called the Assam Tax On f ,uxw-ies (Hotels and 
Lodging Houses) (Amendment) Act, 2007. · 
(2) It shall have the iike extent as the principai Ad. 
(3) It shall come into force at once. 
2. !n the pr!ncipal Act, in section 2, in clause (5), after the words and 
punctuation mark "lodging hoi;.se," and h:fore the words "an inn". 
the words and punctuation mark "luxury bi1at; heritage home," shall 
be inserted." 
3. In the principal Act, in section 3. after sub-section (2). a new sub­
section {2A) shall be insened, namely:-
"(2A). Notwithstanding <mything conLained in sub-section (2), 
there shall be levied a tax on the turnover of receipts of a 
luxury boat and heritage home at the rate of five per 
centum of such turnover of receipts." 
Assam 
Act V of 
1989. 
MOH D. A. HAQUE, 
Secretary to the Governmen t of Assam, 
Legislative Department. 
GUWAHATI- Printed and Published by the Dy. Director (P&S). Directorate of Ptg. & Sty., Assam, Guwahati-21, 
· (Ex-Gazette) No. 573-500-600-29-08-2007. 

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