Section 1
Short title, extent and commencement.
About this Act
An Act to provide for the levy of a tax on expenditure incurred in certain hotels or restaurants and for matters connected therewith or incidental thereto.
(1) This Act may be called the Expenditure-tax
Act, 1987.
(2) It extends to the whole of India except the State of Jammu and Kashmir*.
(3) It shall come into force on such date2 as the Central Government may, by notification in the Official Gazette, appoint
(2) It extends to the whole of India except the State of Jammu and Kashmir*.
(3) It shall come into force on such date2 as the Central Government may, by notification in the Official Gazette, appoint
Notes
1. 1st November, 1987, vide notification No. S.O. 919(E), dated 14th October, 1987, see Gazette of India, Extraordinary, Part II, sec. 3(ii).
*. Vide notification No. S.O. 3912(E), dated 30th October, 2019, this Act is made applicable to the Union territory of Jammu and Kashmir and the Union territory of Ladakh.
*. Vide notification No. S.O. 3912(E), dated 30th October, 2019, this Act is made applicable to the Union territory of Jammu and Kashmir and the Union territory of Ladakh.