The Tripura Tax on Luxuries in Hostels and Lodging Houses Act, 1990

 
 
Tripura Act No. 8 of 1990. 
 
 
 
 
 
 
The Tripura Tax on Luxuries in 
Hotels and Lodging Houses 
Act, 1990. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Published in the 
EXTRAORDINARY ISSUE OF TRIPURA GAZETTE 
 
 
Agartala, Saturday, August 18, 1990 A.D 
Sravana 27, 1912 S.E. 
 
GOVERNMENT OF TRIPURA 
LAW DEPARTMENT 
 
NO. F .10 (14)-LAW/LEG/90      Dated, Agartala, the 24th July, 1990. 
 
The following Act of the Tripura Legislative Assembly received assent of the 
Governor on 16-7-1990 is hereby published for general information. 
 
TRIPURA ACT NO. 8 OF 1990. 
 
THE TRIPURA TAX ON LUXURIES IN HOTELS AND LODGING 
HOUSES ACT, 1990. 
AN 
ACT 
to provide for the levy and collection of tax on Luxuries provided in Hotels and 
lodging Houses. 
Be it enacted by the Legislative Assembly of the State of Tripura in the Forty first 
year of the Republic of India as follows:- 
 
1. Short title, extent and commencement- 
 
(1) This Act may be called the Tripura Tax on Luxuries in Hotels and Lodging 
Houses Act, 1990. 
(2) It extends to the whole of the state of Tripura. 
(3) It shall come into force on such date as the State Government may, 
by notification in the Tripura Gazette, appoint. 
 
 
 
 
 
 
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Definitions:  
2. In the Act, unless the context otherwise requires,-  
(a) “ appe llate authority” means an appellate authority appointed under 
section 4; 
(b) “ assessing authority” means an assessing authority appointed under 
section 4; 
(c) “ Commissioner” means the commissioner appointed under section 4; 
(d) “concessional rate” in relation to luxury provided in a hotel means a rate 
lower than the normal rate fixed for s uch luxury by the hotel or lower 
than that fixed by the Government or any other authority under any law 
for the time being in force; 
(e) “ Government “means the State Government of Tripura; 
(f) “Hotel” means a building or part of  a building where residential 
accommodation with or without board is provided for cash or for 
deferred payment and includes lodging house and a club; 
(g) “Luxury provided in a hotel” means the accommodation for residence 
provided in a hotel, including air -conditioning, television, radio, music,  
extra beds and the like but does not include the charges for food, drink 
and telephone calls; 
(h) “notification” means a notification published in the Tripura Gazette and 
the word ‘Notified’ shall be construed accordingly, 
(i) “ prescribed” means prescribed by ru les made by the Government 
under this Act; 
(j) ‘proprietor’ in relation to a hotel includes any person responsible for the 
management thereof; 
(k) “ tax” means the tax levied and collected under this Act; 
(l) ‘year’ means the twelve months ending on the 31st day of March. 
 
3. Levy and collection of Tax. 
 
(1)      Subject to the provisions of this Act, there shall be levied and 
collected from every person residing in  a hotel where the rate of charge 
in respect of any luxury provided in  a hotel to him is 1[rupees one 
hundred or more per day, per person], a tax at the rate of ten 
percentum of such rate: 
 
1Substituted vide The Tripura Tax on Luxuries in Hotel s & Lodging Houses 
(Amendment) Act, 2005 with effect from 9th December, 2005. 
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Provided that, where the charges are levied otherwise than on daily 
basis or per person, then the charges for determining the tax liability 
under this section shall be computed as for a day and per person based 
on the period of occupation of the residence for which the charges are 
made and the number of person actually occupaying or permitted to 
occupy according to the rules or custom of the hotel. 
 
(2)    The tax levied under this section shall be payable by the proprietor 
within such period and in such manner as may be prescribed. 
 
(3)   In computing the amount of tax payable under this section, any 
fraction of rupee arrived at shall be rounded off to the ne xt higher 
rupee.  
 
 
(4)      Where any proprietor fails or neglects to pay the tax within the time 
prescribed, such amount of tax shall be recoverable with interest 
calculated at the rate of two rupees for every one hundred rupees or 
part thereof for each month or part thereof, from the date specified, for 
its payment.  
 
4. Appointment of commissioner, Assessing or Appellate Authority and their 
powers and functions of Assessing Authorities.  
 
(1) The Government may by notification appoint a Commissioner for the 
purpose of exercising the powers conferred and performing the 
functions entrusted to him by or under this Act. 
(2) The Government may also appoint the assessing authority, appellaite 
authority and such other officers as they may deem fit for the purposes 
of this Act, and such authorities and Officers shall perform such 
functions within such area or areas or the wh ole of the State of Tripura 
as they may assign to them. 
(3) The Commissioner assessing authority and the appellate authority shall 
exercise such powers and perform such functions as may be prescribed. 
 
 
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5. Mode of collection of tax. 
 
(1) Where no separate charges for luxury provided in a hotel and for a foo d 
or drink, or telephone calls are specified, but a conso lidated payment is 
required to be made both for luxury provided in  a hotel and for food or 
drink, or telephone calls, then, the assessing authority may, from time to 
time, after  giving the proprietor an opportunity of being heard, fix 
separate rate of charges for such luxury and for food or drink or 
telephone calls for the purpose of calculating the tax under this Act. 
(2) Where, in addition to the charges for l uxury provided in a hotel,  service 
charges are levied and appropriated by the proprietor and not paid to 
the staff over and above the wages or salaries, then such charges shall 
be deemed to be part of the charges for luxury provided in the hotel. 
 
(3) Where luxury provided in a hotel to any person (not being an employee 
of the hotel) is not charged at all, or is charged at a concessional rate, 
then the tax on such luxury shall be levied and collected as if full charges 
for such luxury were paid to the proprietor of the hotel.  
(4)  Where luxury provided in a hotel for a specified number of persons is 
shared by more than the number specified, then in addition to the tax 
paid for the lu xury provided to such specified number of persons, there 
shall also be levied and c ollected separately, the tax in respect of the 
charges made for the additional number of persons accommodated.  
(5) Where any proprietor fails or neglects to collect the tax payable under 
this Act, the tax shall be paid by the proprietor as if the tax was collected 
by the proprietor from the person to whom the luxury was provided and 
who was accordingly liable to pay the same.  
 
(6) Returns. 
 
(1) Every proprietor liable to pay tax under this Act,  shall furnish a 
monthly return in the prescribed form to the assessing authority 
within fifteen days after the expiry of the month to which the return 
relates.  
 
 
 
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(2) Every such return shall contain such particulars as may be prescribed.  
(3) A proprietor furnishing a return as required under sub -section(1) 
shall first pay in such manner as may be prescribed, the full amount 
of the tax due from him according to such return and enclose proof 
of such payment with the return. 
(4) Every return shall be verified in such manner as may be prescribed.  
 
7.  Assessment and collection of tax. 
(1) If the assessing authority is satisfied that the return furnished under 
sub-section (1) of section 6 is complete and if there is no reason to believe 
it to be incorrect, he shall assess the amount of tax due from the proprietor 
on the basis of such return.  
 
 
(2)(a)  If the assessing authority is not satisfied that the return furnished 
under sub-section (1) of section 6 is complete or it has reason to  believe 
that is incorrect and it considers it necessary to require the presence of the 
proprietor or the production of further evidence it shall  serve a notice on 
such proprietor in the manner prescribed requiring him on a date and at a 
place specified therein ei ther to attend and produce or cause to be 
produced all evidence on which such proprietor relies in support of his 
return or to produce such evidence as is specified in the notice.  
(b) On the date specified in the notice, or as soon as may be thereafter, t he 
assessing authority shall, after considering all the evidence which may be 
produced, assess the amount of tax due from the proprietor.  
(c) If the propriet or fails to comply with the term s of the notice issued to 
him under clause (a), the assessing auth ority shall asse ss to the best of its 
judgement, the amount of tax due from him. 
(3) If a proprietor liable to pay tax under this Act, fails to furnish a return in 
respect of a ny period within the period speci fied in sub -section (1) of 
section 6, the asses sing authority shall, after giving the proprietor a 
reasonable opportunity, of being heard, assess to the best of his 
judgement, the amount of tax, if any, due from him. 
 
 
 
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(4) The amount of tax assessed and due from the proprietor under this section 
shall be paid by  the proprietor on receipt of the notice issued by the assessing 
authority in the prescribed form, within such time as may be prescribed.  
(5) Any assessment made under this section shall be without prejudice to any 
penalty or prosecution for any offence punishable under this Act. 
 
8. Assessment of escaped or under assessed tax. 
If for any reason any tax payable under this Act, has escaped assessment or has 
been under assessed or assessed at a lower rate than the rate at which it is 
assessable, the assessing authority may at any time within four years from the 
expiry of the year to which the tax relates, proceed to assess or re-assess the tax, 
as the case may b e, to the best of its judgement  after issuing a notice to the 
proprietor concerned and after making such enquiry as it considers necessary: 
 
Provided that the tax shall be charged at the rate at which it would have been 
charged if such tax had not escaped assessment or, as the case may be, had not 
been under assessed or assessed at a rat e lower than the rate at which it was 
assessable.  
 
9. Imposition of penalty in certain cases. 
(1)Where any proprietor liable to pay tax under this Act:-  
(a) fails without sufficient cause or neglects to furnish a return as required by sub-
section (1) of section 6; or  
(b) while furnishing a return under sub -section(1) of section 6 fails, without 
sufficient cause or neglects, to pay the whole amount of tax due from him 
according to such return as required by sub-section (3) of section 6; or  
(c) fails, without sufficient cause, to comply with the terms of notice issued to him 
under clause (a) of sub-section (2) of section 7; or  
(d) conceals the particulars of any tr ansaction or deliberately furnishes inaccurate 
particulars of any transaction liable to tax; 
 
 
 
 
 
 
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the assessing authority may impose upon such proprietor by way of penalty, in 
addition to any tax assessed under section 7 or 8, a sum not exceeding three  
times the amount of tax due, where the failure or concealment is wilful and a sum 
not exceeding the amount of tax due, where the failure or concealment is not 
wilful.  
(2) The amount of penalty, if any, levied under sub-section (1) shall be paid by the 
proprietor in such manner as may be prescribed with in such time as may be 
specified by the assessing authority, in the notice issued by it for this purpose, not 
exceeding thirty days from the date of service of the notice.  
 
10. Payment of tax, penalty and other dues payable under the Act in 
instalments.  
 
(1) The Commissioner or any other Officer authorized by him may allow extension 
of time for payment of any tax, penalty or other amount due under this Act and 
may also permi t the payment thereof in such instalments in appropriate cases 
subject to such conditions as he may specify, having regard to the circumstances 
of each case. 
 
(2) Any tax, penalty, interest or any other amount due under the Act which 
remains unpaid on the date specified in the notice and any instalment not duly 
paid, shall be recoverable as an arrear of land revenue.  
 
(3) If the tax assessed or penalty levied under this Act or any instalment thereof is 
not paid by  the proprietor within the time specified t herefor in the notice or in 
the order permitting payment of instalments or in any other provision of this  Act 
or rule made thereunder, the proprietor shall pay, in addition to the amount of 
such tax, penalty or installment, interest at the rate of two rupe es  for every one 
hundred rupees or part thereof for each month or part thereof, from the date 
specified for its payment.  
 
 
 
 
 
 
 
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11. Appeal. 
 
(1) Any proprietor aggrieved by the order  of assessment made under section 7 or 
section 8 or by an order imposing penalty under section 9 may within thirty days 
from the date of receipt of the order, appeal to the appellate authority:  
 
Provided that the appellate authority may admit an appeal prefe rred after the 
period of thirty days aforesaid, if it is satisfied that the proprietor had sufficient 
cause for not preferring the appeal within that period. 
 
(2) The appeal shall be in such form and verified in such manner as may be 
prescribed and sh all b e accompanied by a fee calculated at the rate of two 
percent of the tax or penalty under dispute subject to a minimum of rupees fifty 
and maximum of rupees one thousand. 
 
(3) On receipt of an appeal under sub -section (1) the appellate authority may, 
after giving the appellant a reasonable opportunity of being heard, confirm, 
annual or modify the assessment or penalty. 
 
(4) Where an appeal is admitted under this section, the appellate authority may, 
on an application filed by the appellant and subject to suc h terms and conditions 
as he may think fit, order stay of collection of the tax or penalty under dispute 
pending disposal of the appeal.  
 
12. Revision. 
(1) The Commissioner may, either sue  motto or on an application made to him, 
call for and examine the record of the assessing authority or as the case may be, 
of the appellate authority in respect of any proceeding to satisfy himself as to the 
regularity of any such proceeding or the correct ness, legality or propriety of any 
decision taken or order passed therein and may pass such order thereon as he 
deems fit.  
 
(2) No application under sub -section(1), shall be entertained if it is not made 
within a period of four months from the date of receipt  of the order and unless it 
is accompanied by a fee calculated at the rate of two percent of the tax or penalty  
 
 
 
9 
 
under dispute subject to a minimum  of rupees one hundred and a maximum of 
rupees two thousand.  
 
(3) The powers of revision shall be exercised within such a period not exceeding 
four years from the date on which the order was served on the proprietor. 
 
(4) No order which adversely effects any person shall be passed under this 
section, unless such pers on has been given a reasonable opportunity of being 
heard.  
 
(5)Where the Commissioner rejects any application for revision under this 
section, he shall record the reasons for such rejection.  
 
13. Court fee on appeal and application for revision.  
Notwithstanding anything contained in the Court Fees Act, 1870, as in force 
in the State of Assam, as extended to Tripura, an appeal preferred under section 
11 or any application for revision made under section 12 shall bear a Court fee 
stamp of such value as may be prescribed.  
 
 
14. Refund of tax. 
 
(1) If any proprietor satisfies the assessing authority that on account of any 
clerical or arithmetical error in calculating the amount of tax, the amount of tax 
paid by him or recovered from him in respect of any per iod exceeds the amount 
with which he is properly chargeable under this Act, for that period, he shall be 
entitled to a refund of the excess so paid, or recovered.  
 
(2) Where as a result of an order passed under section 11 or section 12 , the 
refund of any amount becomes due to proprietor, the assessing authority shall 
refund such amount to him.  
 
(3) The assessing authority shall refund the excess amount to the 
proprietor, or, at the option on the proprietor, adjust such excess amount 
towards the tax due in respect of any other period: 
 
 
 
10 
 
 
Provided that the assessing authority may first apply the excess amount in respect 
of any period towards recovery of any amount for which a notice of demand has 
already been issued and shall then refund the balance, if any. 
 
(4) If any amount liable for refund under this section is not refunded within 
six months from the date on which the claim is made by the proprietor, the 
Government shall pay the proprietor, simple interest at twelve per cent pe r 
annum on the amount directed to be refunded from the date immediately 
following the expiry of the period of six months aforesaid to the date of the order 
granting the refund.  
 
Explanation:- If the del ay in granting the refund within the period of six mo nths 
aforesaid is attributable to the proprietor, whether wholly or in part, the period of 
the delay attributable to him shall be excluded from the period for which the 
interest is payable.  
 
(5) Where any question arises as to the period to be excluded fo r the 
purposes of calculation of interest under the provisions of this section, such 
question shall be determined by the Commissioner, whose decision shall be final.  
 
15. Offences.  
(1) Any person who being a proprietor liable to pay tax under this Act:-  
(a) furnishes or allows or causes to be furnished an incorrect or incomplete return 
or fails to submit the returns as required by or under the provisions of this Act; 
(b) fraudulently evades or allows to be evaded the payment of any tax due from 
him; 
(c) fraudulently makes or causes or allows to be made any wrong entry in, or 
fraudulently omits or causes or allows to be omitted any entry from, any 
statement furnished or any accounts or register; 
(d) knowingly collects from any person any amount by way of t ax in excess of the 
amount of tax payable by him under the provisions of this Act; or  
(e) Wilfully acts in contravention of  any of the provisions of this A ct or the rules 
made there-under or any lawful orders passed in accordance therewith; 
 
 
11 
 
shall, on conviction,be liable to be punished with simple imprisonment which may 
extend to six mon ths or with fine which may exte d to two thousand rupees or 
with both. 
(2) (a) No Court shall take cognizance of any offence punishable under sub-section 
(1) except upon a repo rt in writing of the assessing authority having jurisdiction 
over the area concerned.  
(b) No Court inferior to that a Magistrate of the first class shall try any offence 
punishable under sub-section (1). 
 
16. Offences by companies.  
 
(1) Where an offence under this Act, has been committed by a company , every 
person, who at the time when the offence was committed, was in charge of and 
was responsible to the company, for the conduct of business of the company, as 
well as the company shall be deem ed to be guilty of the offence and shall be 
liable to be proceeded against and punished accordingly: 
 
Provided that, nothing contained in this sub -section shall render any such person 
liable to any punishment provided under this Act, if he proves that the offence 
was committed without his knowledge or that he exercised all due diligence to 
prevent the commission of such offence.  
 
(2) Notwithstanding anything in sub -section (1) where any offence has been 
committed by a company and it is proved that the offe nce has been committed 
with the consent or connivance of or is attributable to any neglect on the part of 
any director, manager, secretary or other officer of the company  such director, 
manager, secretary or other officer, shall be deemed to be guilty of t hat offence 
and shall be liable to be proceeded against and punished accordingly.  
 
Explanation:- For the purpose of this section:-  
(a) “company” means a body corporate, and includes a firm or other association 
of individuals; and  
(b) “director” in relation to a firm, means a partner in the firm.  
 
 
 
 
 
12 
 
17. Compounding of offences.  
(1) Subject to such conditions as may be prescribed, the assessing authority may, 
either before or after the institution of proceedings for an offence under this Act, 
permit any person, who has committed or is suspected to have committed the 
offence, to compound the offence on payment of such sum not exceeding one 
thousand rupees or double the amount of tax to which the offence relates 
whichever is greater.  
(2) On payment o f such sum as may be determined by the assessing authority 
under sub-section (1), no further proceedings shall be taken against the person in 
respect of the same offence.  
(3)Any order passed or proceeding recorded by the assessing authority under sub-
section (1) shall be final and no appeal or application for revision shall lie 
therefrom.  
 
18. Power to enforce attendance, etc. Central Act V of 1908. 
All authorities under this Act, shall for the purpose of this Act, have the same 
powers as are vested in a Court under the Code of Civil Procedure, 1908, while 
trying a suit, in respect of enforcing the attendance of any person and to examine 
him on oath or affirmation or for compelling the production of any document.  
 
19. Maintenance of true and correct accounts and records by proprietor, etc. 
 
Every proprietor of a hotel liable to pay tax under this Act, and every other person 
required so to do by the assessing authority shall keep and maintain a true and  
correct account promptly in any of the languages specified in the Eighth Schedule 
to the Constitution or in English showing such particulars as may be prescribed.  
 
20. Powers to order production of accounts and powers of entry inspection etc. 
(1) The assessing authority may, subject to such conditions as may be prescribed, 
require any proprietor to produce before it the working records, accounts, 
registers or other documents or to furnish any informatio n relating to the luxury 
provided in the hotel as may be necessary for the purposes of this Act. 
 
 
 
 
 
13 
 
(2) All working records, accounts, registers or other documents relating to the 
luxury provided in hotel shall at all reasonable times, be open to inspection by the 
assessing authority and the assessing authority may take or cause to be taken 
such copies or extracts of such records as may be necessary for the purpose of 
satisfying itself regarding the accuracy of the charges for such lu xury or for 
informing itself as to the particulars regarding which information is required for 
the purpose of this Act or any rules made thereunder as would appear to it 
necessary.  
(3) If the assessing authority has reason to believe that any proprietor has evaded 
or is attempting to evade the payment of tax due from him, it may for reasons to 
be recorded in writing seize such records, accounts, registers, or other documents 
of the proprietor as may be necessary and shall grant a receipt for the same and 
shall retain the s ame so long only as may be necessary in connection with any 
proceeding under this Act or for a prosecution.  
 
(4) For the purpose of this Act, the Commissioner or any other person authorized 
by him in this  behalf may enter and search any hotel or any plac e of business of 
the proprietor or any other place where such authority has reason to believe that 
the proprietor keeps or is for the time being keeping any records, accounts , 
registers or other documents of his business in relation to the hotel.  
 
21. Certain provisions of Limitation Act to apply to appeal and revision 
application Central Act, 36 of 1963. 
The provisions of sections 4, 5 and 12 of the Limitation Act, 1963, shall as far as 
may be, apply in computing the period for making and appeal under sec tion 11 or 
an application for revision under Section 12. 
 
22. Bar of Jurisdiction of courts.  
(1) No suit shall lie in any civil court to set aside or modify any assessment made 
or order passed under this Act. 
(2) No suit, prosecution or other legal proceedings shall lie against the 
Government or an employee of the Government for anything which is done in 
good faith, or intended to be done in pursuance of this Act or any rule made 
thereunder.  
 
 
 
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23. Protection of acts done in good faith. 
No suit, prosecution or other proceedings shall lie against the Government or any 
officer, authority or person empowered to exercise the powers and perform the 
functions by or under this Act, for anything which is in good faith done or 
intended to be done under this Act or the rules or orders made thereunder.  
 
24. Powers to delegate.  
The Commissioner may, subject to such conditions and restrictions as the 
Government may, by general or special order impose, by order in writing delegate 
to any officer or authority subordinate to him, either generally or as respects any 
particular matter or class of matters any of his powers under this Act. 
 
25. Power to transfer proceedings. 
The Commissioner may, after giving the parties a reasonable opportunity of being 
heard, wherever it is possible so to do, and after recording his reasons for doing 
so, by order in writing transfer any proceedings or class of proceedings under any 
provisions of this Act, from himself to any other offi cer, and he may likewise 
transfer any such proceedings(including a proceeding pending with any officer or 
already transferred under this section) from any officer, to any other officer or to 
himself: 
Providing that, nothing in this section shall be deemed to require any such 
opportunity to be given where the transfer is from any officer and the offices of 
both are situated in the same city, locality or place. 
 
Explanation:- In this section, the word “Proceedings” in relation to any proprietor 
concerned is s pecified in any order issued thereund er means all proceedin gs 
under this Act, in respect of any year, which may be pending on the date of such 
order or which may have been completed on or before such date and includes 
also all proceedings under this Act, w hich may be commenced after the date of 
such order in respect of any year in relation to such proprietor concerned.  
 
 
 
 
 
 
 
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26. Power to make rules. 
 
(1) The Government may, by notification make rules for carrying out all or any of 
the purposes of this Act. 
(2) Any rule made under this Act, may be made with retrospective effect and 
when such a rule is made, the reasons for so making the rule shall be specified in 
a statement to be laid before the Legislative Assembly of the State. 
 
(3)Every rule made un der this Act, shall immediately after it is made, be laid 
before the Legislative Assembly of the State if it is in session and if it is not in 
session in the session immediately following for  a total period of fourteen days 
which may be comprised in one se ssion or in two successive sessions, and if 
before the expiration of the session in which it is so laid or the session 
immediately foll owing, the Legislative Assembly a  grees in making any 
modification in the rule or in the annulment of the rule, the rule shall, from the 
date on which the modification or annulment is n otified, have effect only in such 
modified form or shall stand annulled, as the case may be, so however, that any 
such modification or annulment shall be without prejudice to the validity of 
anything previously done under that rule. 
 
27. Power to remove difficulties.  
If any difficulty arises in giving effect to the provisions of this Act, the Government 
may, by n otification, make such provision not inconsistent with the provisions of 
this Act, as appear to them to be necessary or expedient to remove the difficulty.  
 
28.Power to alter the rates of tax. 
 
(1)The Government may, by notification, alter the rate of tax  specified in sub -
section (1) of section 3 and unless the notification in the meantime rescinded, be 
introduced in the Legislative Assembly following the date of the issue of 
notification a Bill on behalf of the Government, to give effect to the alteration  of 
rate of tax specified in the notification and the notification shall cease to have 
effect when such Bill becomes law, whether with or without modifications, but 
without prejudice to the validity of anything previously done thereunder:  
 
 
 
 
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Provided that if the notification under sub -section (1), is issued when the 
Legislative Assembly is in session, such a bill shall be introduced in the Legislative 
Assembly during that session: 
 
Provided further that where for any reason a Bill as aforesaid does no t become 
law within six months from the date of its introduction in the Legislative Assembly 
the notification shall cease to have effect on the expiration of the said period of 
six months. 
(2) Any reference to the rate of tax made under thi s Act, shall be construed as 
relating to the rate of tax as for the time being amended in exercise of the powers 
conferred by this section.  
 
 
By order of the Governor, 
 
N.G.Das, 
Secretary, Law. 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

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