LexThe Chhattisgarh Luxury Tax Act, 1988
Chhattisgarh · state statute
Open in Lexace · Ask the AI about this actPART - V
Luxury Tax Act, 1988
Sec. Page
1. Short title, extent and commencement 1
2. Definitions 1
3. Incidence of taxation 2
4. Charges and rate of tax 2
5. Liability of firms as hoteliers 3
6. Certain provisions of Sales Tax Act, to apply 3
7. Assessment, collection, etc. of tax 3
8. Registration 3
9. Power to exempt 4
10. Power to make rules 4
Luxury Tax Rules, 1988
Rule Page
1. Short title 5
2. Definitions 5
3. Maintenance of accounts 5
4. Furnishing of returns 5
5. Payment of tax 6
6. Form of order of assessment 6
7. Form of notice of demand 6
8. Grant of registration certificate 6
340 C OMMERCIAL TAX LAWS IN M.P. P ART - V
*Forms prescribed under Luxury Tax Rules
Form Page
I Basic information of accommodation and charges 6
II Daily account of occupancy of rooms and Collection of tax 7
III Monthly abstract of collection and payment of tax 8
IV Return 8
IV-A Challan *
V Order of assessment/penalty *
VI Notice of demand for payment of tax/penalty *
VII Application for grant of registration certificate 9
VIII Registration Certificate *
* Forms marked with (*) have not been reproduced.
Luxury Tax Act, 1988
(No. 13 of 1988)
[Received the assent of the Governor on the 26th May 1988; assent first published in
the Madhya Pradesh Gazette dated 31st May 1988.]
An Act to levy tax on luxuries provided in hotels and lodging houses in the State
of Madhya Pradesh.
Be it enacted by the Madhya Pradesh Legisl ature in the Thirty-ninth Year of the
Republic of India as follows :
Sec. 1 : Short Title, extent and commencement
(1) This Act may be called the Madhya Pradesh Hotel Tatha Vas Grihon Me Vilas
Vastuon Par Kar Adhiniyam, 1988.
(2) It extends to the whole of Madhya Pradesh.
(3) It shall come into force on 1such date as the State Government may, by
notification, appoint.
Sec. 2 : Definitions
(1) In this Act, unless the context otherwise requires,-
(a) Business includes the activity of providing residential accommodation and any
other service in connection with or incidental or ancillary to such activity of
providing residential accommodation, by a hotelier for monetary consideration;
(b) Concessional rate in relation to a luxury provided in a hotel means a rate lower
than the normal rate fixed for such luxury by the hotelier or lower than that fixed
by any Government authority, or under any law for the time being in force;
(c) Hotel includes a residential accommodation, a lodging house, an inn, a public
house or a building or part thereof wh ere residential accommodation is provided
in the course of business;
(d) Hotelier means the owner of the hotel and includes the person who for the time
being is incharge of the management of the hotel;
(e) Luxury provided in a hotel means accommodation and other services provided
in a hotel, the rate of charges for which, including the charges for air-
conditioning, telephone, television, radio, music, entertainment, extra beds and
the like is sixty rupees
2[...........] per day or more, but does not include the supply
of food and drinks where such supply is separately charged for;
(f) Person includes any company or association or body of individuals whether
incorporated or not, and also a Hindu undivided family, a firm, a local authority,
a State Government and the Central Government;
(g) Place of business includes an office, or any other place which a hotelier uses for
1 16th Aug. 1988 has been notified by the G ovt. by Notification No. 45, dated 9.8.88.
2 The words “per person” deleted by Amendment Act, 1990 w.e.f. 15.9.90.
342 C OMMERCIAL TAX LAWS IN M.P. P ART - V
the purpose of his business or where he keeps his books of accounts;
(h) Receipt means the amount of monetary consideration received or receivable by a
hotelier or by his agent for any luxury provided in a hotel but shall not include
the tax payable under this Act and collected separately by the hotelier;
(i) Registered hotelier means a hotelier registered under this Act;
1[(j) Vanijyik Kar Adhiniyam means the Madhya Pradesh Vanijyik Kar Adhiniyam
1994 (No. 5 of 1995);]
(k) Turnover in relation to any period means the aggregate of the amount of receipts
received or receivable by a hotelier in respect of the luxuries provided by him in a
hotel.
(2) All those expressions w hich are used but are not defined in this A ct and are
defined in the 2[Vanijyik Kar Adhiniyam] shall have the m eaning assigned to them
in that Act.
Sec. 3 : Incidence of taxation
(1) There shall be levied a tax on the turnover and such tax shall be pay able by a
hotelier in accordance with the provisions of this Act.
(2) If a person other than the ow ner (including part-ow ner) is for the tim e being in-
charge of the hotel, then such person and the ow ner (including part-ow ner) shall
jointly and severally by liable to pay the tax.
3Sec. 4 : Charges and rate of tax
(1) The tax pay able by a hotelier under this A ct shall be charged at the following
rates, namely :
Where the charge for luxury provided in a hotel per day,-
(a) is less than sixty rupees Nil
(b) is sixty rupees or more but does not exceed one
hundred and fifty rupees
5 per cent of the turnover
(c) is more than one hundred and fifty rupees. 10 per cent of the turnover
(2) Where, in addition to the charges for luxury provided in a hotel, service charges
are levied and appropriated by the hotelier and not paid to the staff, then such charges
shall be deemed to be the part of the charges for luxury provided in the Hotel.
4[(3) The tax shall be levied and collected at the rates specified in sub-section (1), on
the charges actually paid to the hotelier for such luxury ]
(4) The tax shall not be levied and pay able in respect of the turnover for supply of
food and drinks, w here they are not separate ly charged for and on the sale of which
the hotelier is liable to pay tax under the Madhy a Pradesh 5[Vanijyik Ka r
1 Subs. by Amendment Act 2001 w.e.f. 24-12-2001
2 Subs. by Amendment Act 2001 w.e.f. 24-12-2001
3 Sec. 4 substituted by Amendment Act, 1990, w.e.f. 15.9.90.
4 Subs. by Amendment Act 2001 w.e.f. 24-12-2001
5 Subs. by Amendment Act 2001 w.e.f 24-12-2001
PART - V LUXURY TAX ACT, 1988 343
Adhiniyam, 1994 (No.5 of 1995).]
Sec. 5 : Liability of firms as hoteliers
Where a hotel is owned, m anaged or run by a firm, the firm and each of the partners
of the firm shall jointly and severally be liable to pay tax under this Act :
Provided that where any partner retires from the firm he shall be liable to pay the
tax, penalty, interest or any other amount payable under this A ct remaining unpaid at
the time of his retirem ent, and any tax due up to the date of his retirem ent, even if
assessment of tax, or levy of penalty or interest is made at a later date.
1[Sec. 6 : Certain provisions of Sales Tax Act, to apply
Subject to the provisions of this A ct and the rules made thereunder Sections 3, 26, 27,
28,29, 30, 31, 32, 33, 38, 39, 40, 42, 43, 45, 46, 47, 49,50, 51, 52, 53, 54, 55, 56, 60,
61, 62, 63, 64, 65, 66, 67, 69, 70, 71, 72, 73, 74, 75, 76, 77 and 80 of the Vanijyik
Kar Adhiniyam , and the rules, orders and notifications issued thereunder shall
mutatis mutandis apply to a hotelier in respect of tax, interest or penalty levied and
payable under this Act as if those sections w ere mutatis mutandis incorporated in this
Act and the rules, orders and notifications issued under those sections w ere mutatis
mutandis issued under the relevant sections as so incorporated in this Act.]
Sec. 7 : Assessment, collection, etc. of tax
Subject to the provisions of this Act, and the rules made thereunder the administration
of this Act in so far as it relates to levy , assessm ent and collection of tax from
hoteliers shall vest in the authorities specified in Section 3 of the 2[Vanijyik Ka r
Adhiniyam,] and accordingly the authorities for the tim e being empowered to assess,
reassess, collect and enforce the pay ment of tax under the Vanijyik Kar Adhiniyam,
shall assess, reassess, collect and enforce the payment of tax including any penalty or
other amount payable by hotelier under this Act as if the tax or penalty or any other
amount pay able by such hotelier under this A ct or under the provisions of the
Vanijyik Kar Adhiniyam, as made applicable under Section 6 to hoteliers in relation
to tax levied under this Act is a tax or penalty or any other amount payable under that
Act and for this purpose they may exercise all or any of the powers conferred upon
them by or under that Act.
Sec. 8 : Registration
(1) Every hotelier liable to pay tax under this A ct shall obtain registration certificate
from the appropriate 3[Commercial Tax Officer] in such m anner and form as may be
prescribed.
(2) Every hotelier required to obtain a registration certificate shall w ithin sixty days
from the date of com mencement of this A ct or if he w as not carry ing on business on
that date shall within thirty days of his becoming liable to pay tax, apply for grant of a
registration certificate.
1 Subs. by Amendment Act 2001 w.e.f 24-12-2001
2 Subs. by Amendment Act 2001 w.e.f 24-12-2001
3 Subs. by Amendment Act 2001 w.e.f 24-12-2001
344 C OMMERCIAL TAX LAWS IN M.P. P ART - V
(3) Where a hotelier required to obtain a registration certificate under sub-section (1)
fails to apply for the same within the time specified in sub-section (2), the appropriate
1[Commercial Tax Officer] may, after giving him a reasonable opportunity of being
heard, direct him to pay by way of penalty a sum not exceeding five thousand rupees,
subject to a minimum of five hundred rupees.
(4) A registration certificate granted on application m ade within the period specified
in sub-section (2) shall be valid from the date of liability . A registration certificate
granted on an application made after such period shall be valid from the date of
application.
(5) The provisions of 2[Section 22 of the Vanijyik Kar Adhiniyam ]and the rules
made thereunder so far as they relate to the amendment and cancellation of
registration certificates granted under that A ct shall mutatis m utandis apply to the
registration certificates granted under this section.
Sec. 9 : Power to exempt
The State G overnment m ay, by notification, and subject to such restrictions and
conditions as m ay be specified therein exem pt whether prospectively or
retrospectively in whole or in part any hotelier or class of hoteliers from the payment
of tax under this Act.
Sec. 10 : Power to make rules
(1) The State Government may make rules to carry out the purposes of this Act.
(2) In particular and without prejudice to the generality of the foregoing power, the
State Government may make rules, prescribing-
(a) the manner and form in which registration certificate shall be obtained under
sub-section (1) of Section 8;
(b) the form in which the returns shall be filed;
(c) the form and the m anner in w hich and the period before w hich tax shall be
paid;
(d) the form in which the order of assessment shall be passed;
(e) the form in which notice of demand shall be issued.
(3) All rules made under this section shall be laid on the table of the Legislative
Assembly.
_______________
1 Subs. by Amendment Act 2001 w.e.f 24-12-2001
2 Subs. by Amendment Act 2001 w.e.f 24-12-2001
Luxury Tax Rules, 1988
1In exercise of the powers conferred by Section 10 of the Madhya Pradesh Hotel
Tatha Vas Grihon Me Vilas Vastuon Par Kar Adhiniyam, 1988 (No. 13 of 1988), the
State Government hereby makes the following rules, namely :
Rule 1 : Short title
These rules may be called the Madhya Pradesh Hotel Tatha Vas Grihon Me Vilas
Vastuon Par Kar Niyam, 1988.
Rule 2 : Definitions
In these rules, unless the context otherwise requires,-
(a) Act means the Madhya Pradesh Hotel Tatha Vas Grihon Me Vilas Vastuon Par
Kar Adhiniyam, 1988 (No. 13 of 1988);
(b) Form means a form appended to these rules;
(c) Sales Tax Rules means the Madhya Pradesh General Sales Tax Rules, 1959;
(d) Words and expressions used but not defined in these rules and defined in the
Sales Tax Act or the Sales Tax Rules shall have the meaning assigned to them in
the Sales Tax Act or the Sales Tax Rules, as the case may be.
Rule 3 : Maintenance of accounts
(1) Every registered hotelier shall maintain-
(a) Information in Form I of residen tial accommodation and the tariff therefor
in respect of his hotel;
(b) Daily account in Form II of occupation of residential accommodation in his
hotel and collection of tax therefor, and
(c) Monthly abstract in Form III of collection and payment of tax.
(2) The registered hotelier shall maintain a separate bound register for each of the
forms specified in sub-rule (1) and shall get each of the pages of such register serially
numbered, sealed or certified by an offi cer duly authorised by the Commissioner in
this behalf.
Rule 4 : Furnishing of returns
Every registered hotelier liable to pay tax under Section 3 of the Act shall furnish to
the Sales Tax Officer within whose jurisd iction his place of business is situated, a
return in Form IV for every qua rter of the year within ten days of the expiry of such
quarter. The return shall be accompanied by a copy of challan in proof of the payment
of tax payable according to such return :
Provided that a separate return for the period commencing from the date of
coming in force of the Act and ending with the last day of the quarter in which the
Act comes into force shall be furnished within fifteen days of the expiry of the said
1 Noti. No. 46, dated 9.8.88, published in Madhya Pradesh Rajpatra dated 16.8.88.
346 C OMMERCIAL TAX LAWS IN M.P P ART - V
quarter.
Rule 5 : Payment of tax
The tax pay able under the A ct shall be paid 1[by challan in Form IV-A in
quadruplicate] into a Governm ent treasury under the head “ 0023-Hotel Receipt Tax
101 Collection from Hotels which are com panies/102 collection from Hotels which
are not companies-800-other receipts”.
Rule 6 : Form of order of assessment
The order of assessment shall be in Form V.
Rule 7 : Form of notice of demand
The notice of demand shall be in Form VI.
Rule 8 : Grant of registration certificate
(1) An application for obtaining a registration certificate under sub-section (1) of
Section 8 of the Act shall be made in Form VII.
(2) A Hotelier having places of business within the jurisdiction of m ore than one
Sales Tax Officer shall m ake an application for grant of registration certificate
separately to each such Sales Tax Officer in respect of each such places of business.
(3)(a) On receipt of an application for grant of registration certificate, such Sales Tax
Officer shall, if, he is satisfied that the application is in order, and the necessary
particulars have been furnished by the hotelier, grant to the hotelier a registration
certificate in Form VIII.
(b) If such Sales Tax O fficer finds that the application is not in order or that all
necessary particulars have not been furnished he shall direct the hotelier to furnish
such additional inform ation as m ay be considered necessary. After considering the
additional information such Sales Tax Officer shall grant to the Hotelier a registration
certificate in Form VIII.
_______________
FORM - I
[See rule 3 (1) (a)]
Basic information of accommodation and charges
1. Name of Hotel ....................................................
2. Address of the Hotel ....................................................
3. Name of the proprietor ....................................................
4. Name of the Managing Director/Manager ....................................................
5. Registration certificate Number .....................................................
6. Accommodation capacity and charge
Room No. of beds Charge
Type Single/Double/ Suite/others Number
1 Subs. by Noti. No. 40, dated 25.3.92, w.e.f. 25.3.92 (1992) 8 TLD 123
PART - V LUXURY TAX RULES, 1988 347
(1) (2) (3)
Total
Place................ Signature...............................
Date................. Name and Designation...........
The above statements are true to the best of my knowledge and belief.
Signature...............................
Place................ Name.....................................
Date................. Designation............................
_______________
FORM - II
[See rule 3 (1) (b)]
Daily account of occupancy of rooms and Collection of tax
(Note : Separate entry should be made in respect of each person)
S. No. Name of guest Permanent Address Age
(1) (2) (3) (4)
Nationality Class Rate of charges for accommodation for
residence per day
Arrival date, Time
(5) (6) (7) (8)
Departure
date, Time
Period of stay of
each guest
Total amount of charges for
accommodation for residence.
Charges paid by guest.
(9) (10) (11) (12)
No. of guests who occupied the room or
accommodation in hotel
No. and date of bill /
cash memo
Amount of tax
collected
Remarks
(13) (14) (15) (16)
Place................ Signature............................
Date................. Name and Designation........
The above statements are true to the best of my knowledge and belief.
Signature............................
Place................ Name.................................
348 C OMMERCIAL TAX LAWS IN M.P P ART - V
Date................. Designation........................
_______________
FORM - III
[See rule 3(1)(c)]
Monthly abstract of collection and payment of tax
Name of the Hotel..............................................
Month Total number of
guests
Total charges recovered for
accommodation for residence
Total tax collected
(1) (2) (3) (4)
Tax Paid Remarks
Amount Challan No. and date Balance
(5) (6) (7) (8)
Place................ Signature............................
Date................. Name and Designation........
The above statements are true to the best of my knowledge and belief.
Signature............................
Place................ Name.................................
Date................. Designation........................
_______________
FORM - IV
(See rule 4)
RETURN
Initials of receiving clerk......................................................................................
Return of tax payable for the period from.............................to.............................
Name of Hotelier.........................................A ddress............................................
Registration certificate No....................................................................................
1. Total receipts during the period (exclusive of tax) ............................
2. Less :
(a) Receipts where the charges for luxury provided in the hotel
are less than rupees sixty per day
............................
(b) Receipts other than (a) above on which tax is not payable ............................
(c) Receipts exempt from tax under section 9 ............................
Total ............................
PART - V LUXURY TAX RULES, 1988 349
3. Net taxable receipts ............................
4. Rate wise break up of taxable receipts-
Taxable @ 5% Taxable @ 10% Taxable at concessional rate (here specify the rate if any)
(1) (2) (3)
5. Tax payable, at the rate of-
(a) *[5%]
(b) *[10%]
(c) Concessional rate (if any)
............................
............................
............................
6. Total tax payable ............................
7. Less : Amount, if any credited by refund adjustment order ............................
8. Net tax payable ............................
9. Tax paid with challan number and date ............................
Date...................... Signature...........................
The above statements are true to the best of my knowledge and belief.
Date...................... Signature...........................
ACKNOWLEDGEMENT
Received return in Form IV for the period from.............to.............from................holding registration
certificate No............. with Challan No............dated............. for Rs................
Signature of the receiving clerk..................................
Name of the receiving clerk........................................
_______________
FORM - VII
[See rule 8(1)]
Application for grant of registration certificate
To
The Sales Tax Officer.
........................Circle
1. I, *Proprietor/Manager/Partner/Director of the business known as...........w hose place of
business in M adhya P radesh is situated at................(tow n) hereby a pply on behalf of the s aid
business for grant of registration certificate unde r the Madhya Pradesh Hotel Tatha Vas Grihon Me
Vilas Vastuon Par Kar Adhiniyam, 1988.
2. The name and address and othe r particulars of the proprietor /the names and addresses of the
partners of the business/ of all persons having interest in the business are as follows-
(To be filled in if the applicant is not a com pany incorporated under the Indian Com panies Act,
1956, or under any other law)
Name Address Age Father’s name Home address
(1) (2) (3) (4) (5)
350 C OMMERCIAL TAX LAWS IN M.P P ART - V
Extent of interest in the business Signature Signature and address of the witness attesting
signature in col. *(7)
(6) (7) (8)
3. For the purpose of accounts *m y/our year runs from..............to.....................
4. *I/We have commenced our business with effect from...................................
5. *I/We have additional places of business within the State of Madhya Pradesh as stated below :-
1................................. 3.......................................
3................................. 4.......................................
Signature..........................
Name................................
Dated.......................... Designation.......................
The above statements are true to the best of my knowledge and belief.
Signature..........................
Name................................
Dated.......................... Designation......................
*Strike out whichever is not applicable.
ACKNOWLEDGEMENT
Received an application in Form VII from..............for grant of registration certificate under Section
8 of the Madhya Pradesh Hotel Tatha Vas Grihon Me Vilas Vastuon Par Kar Adhiniyam, 1988.
Signature........................
Date....................... Name of the receiving officer............
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CHHAITISGARH ACT '
(No. 17 of 2006) I ' .
j I I
• . ,I t
CHHATTISGARH HOTEL TATHA VAS GRJHONME VILAS VASTUON PAR
KAR (AMENDl\iIENT) ACT, 2006
I I ! I • i
;/ ~ ; ~:. ;
An Act rurther lo amend the Chhattlsgarh Hotel Tatba \'u Grihon Me Vilas Vastuon
· Par Kar Adhlnlyam, 1988 (No. lJ of 1988). · i , j i
r. - I ! ;~ . I '
I· , ! t 1! 1 . • ~ I
., Be ii ern~led by the d~a.1.t.isgarhLegi~lature in tJ1e Fifly-sev~nch year of the Republic of lndi:;
, fol~~s :- ' I~ I I t' .. '
' I l'tl ' I ' I I 11 . ! I ;
I ! . ' ii
(i) 1 This Acl~aybecalled ChhattisgarhHotelTathaVasGrihonMeVilasVastuon
Par Kar (AmendmeotJ Adhiniyam, 2006 (No. 17 of 2006).
I
,1
(ii) h shall come into force from First of April 2006 .
I !1 I ' I -
Jo 5eetio11 2, 4, 6, 7 and ~8 of lhe Chh.auisgarh Hotel Tatha V!is Grihon Me Vilas Vastuon Par
Kai!Adhipiyam, 1988 (No. I 3 of 1988),(hcrei.nafierreferrcd toas the priocipaJ Act). wherever
the w11rdl1 and figures •comm<'rcial Tax Act" or "Commercial Tax Act. 1994 (No. S of 199.5)"
occur, the words and figures "Chhattisgarh Value Added Tu Act, 2005 (No. 2 of 2005 )" shall
be ~ubstitutcd. i.,'. '
I '' I
' I ,_l I 1 '
Jri .ectioo 6 of the Ptincioal A,..,,..~:.:..... ::b::res "3, 26, 27, 28, 29, 30, 31, 32, 33, 38, 39. 40.
~l.~2,4J,~,.46,47,49,52.~3,54,55,56,60,6I,62,63,64,65,66,67,69, 70, 71, 72. 73.
~1;l5, 76, 77 and 80~ 1 ~ figures "3, 19, 21, 22. 23, 24, 25, 26, 29, 30, 3 l, 32, 33, 34. 35, 36,
CJ7.cB9, 40, 41, 42, 43, 44, 45,146, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 57, 64, 65, 66. 67. 68 .
69, 70, 71 and 73" shaJl be substi!Uled.
In sub-section (5) of section 8 of the principal Act, for the words and figure "Section 22 of
Commercial Tax AC!''· the words and figures ''Section 16 ofChbattisgarh Value Added Tax
Act, 2005 (No. '.:. of 2005)'' shall be substituted. ·
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294 (I)
Short tille and com
men,,ment.
Amendment of Ser
lion 2, -', 6, 7 omJ lj,
Amendment or .Se,·
tion 6.
Amendment or Sec
tion 8 (5).
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J
CHHA TIISGARH ADHINIY AM
(No.14 of 2002)
CHHATTISGARH HOTEL TATHA VAS GRIHON ME VILASVASTUON PAR
KAR (SANSHODHAN) ADHINIY AM1 2002
An Act further to amend the Chhattisgarh Hotel Tatha Vas Grihon Me Vilas Vastuon
Par Kar Adhiniyam, 1988 (No. 1J of 1988).
Be it enacted by the Chhattisgarh Legislature in the Fifty-third Year of the Republic of
India as follows :-
I. (I) This Act may be called the Chhattisgarh Hotel Tatha Vas Grihon Me Vilas
Vastuon Par Kar (Sanshodhan) Adhiniyam, 2002 (No. 14 of 2002).
(2) It shall come into force from the date of publication in the Gazette.
2. In clause (i) of sub-section (I) of Section 4 for entries (a) and (b) following shall be
substituted :-
(a)
(b)
(c)
Raipur:
Dated:
less than rupees one hundred and fifty
is rupees one hundred and fifty or more but docs
not exceed rupees ti vc hundred.
is more than rupees five hundred
Nil
5% of turnover
10% of turnover
Member-in-charge
194 ! 18i
Short title mid
Commencement.
.Amendment in Sec
tion 4.
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"ct1Fu1F""lcfi <t>"l: a:rf~" <IT" c11Fu1F""lcfi <ITT: a:rf~, 1994 (~ 5 'Wl_ 1995)" ,3llit "ITT, ii,
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46, 47, 49, 52, 53, 54, 55, 56, 60, 61, 62, 63, 64, 65, 66, 67, 69, 70, 71, 72, 73, 74, 75,
76, 77 ,:i:cf 80" ii,~ 'q'{ ~. "3, 19, 21, 22, 23, 24, 25, 26, 29, 30, 31, 32, 33, 34, 35, 36,
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•
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CHHA TTISGARH ACT
(No. 17 of 2006)
CHHATTISGARH HOTEL TATHA VAS GRIHON ME VILAS V ASTUON PAR
KAR (AMENDMENT) ACT, 2006
An Act further to amend the Chhattisgarh Hotel Tatha Vas Grihori Me Vilas Vastuon
Par Kar Adhiniyam, 1988 (No. 13 of 1988).
Be it enacted by the Chhattisgarh Legislature in the Fifty-seventh year of the Republic oflndia
as follows :-
•
1. (i) This Act may be called Chhattisgarh Hotel Tatha Vas Grihon Me Vilas Vastuon
Par Kar (Amendment) Ad~iniyam, 2006 (No. 17 of 2006) .
(ii) It shall come into force from First of April 2006.
294 (1)
Short title and com
mencement.
2. In section 2, 4, 6, 7 and 8 of the Chhattisgarh Hotel Tatha Vas Grihon Me Vilas Vastuon Par Amendment of Sec-
Kar Adhiniyam, 1988 (No. 13 of 1988) (hereinafter referred toas the principal Act), wherever tion 2, 4,6, 7 and 8.
the words and figures "Commercial Tax Act" or "Commercial Tax Act, 1994 (No. 5 of 1995)"
occur, the words and figures "Chhattisgarh Value Added Tax Act, 2005 (No. 2 of2005)" shall
be substituted. ·
3. . In section 6 of the Principal Act for the figures "3, 26, 27, 28, 29, 30, 31, 32, 33, 38, 39, 40, Amendment of Sec-
41, 42, 43, 45, 46, 47, 49, 52, 53, 54, 55,'56, 60, 61, 62, 63, 64, 65, 66, 67, 69, 70, 71, 72, 73, tion 6•
74, 75, 76, 77 and 80" the figures "3, 19, 21,22, 23, 24, 25, 26, 29, 30, 31, 32, 33, 34, 35, 36,
37,39,40,41,42,43,44,45,46,47,48,49,50,51,52,53,54,55,56,57,64,65,66,67,68,
69, 70; 71 and 73" shall be substituted.
4. In sub-section (5) of section 8 of the principal Act, for the words and figure "Section 22 of Amendment of Sec-
Commer£ial Tax Act" the words and figures "Section 16 of Chhattisgarh Value Added Tax tion 8 (SJ.
Act, 2005 (No. 2 of 2005)" shall be substituted.
•
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