| 1 |
Short title and extent. | Read |
| 2 |
Definitions. | Read |
| 3 |
Application of the Act. | Read |
| 4 |
Tax authorities. | Read |
| 5 |
Charge of tax. | Read |
| 6 |
Scope of chargeable receipts. | Read |
| 7 |
Computation of chargeable receipts. | Read |
| 8 |
Return of chargeable receipts. | Read |
| 9 |
Self-assessment. | Read |
| 10 |
Assessment. | Read |
| 11 |
Best judgment assessment. | Read |
| 12 |
Re-opening of assessment at the instance of the assessee. | Read |
| 13 |
Receipts escaping assessment. | Read |
| 14 |
Advance payment of hotel receipts tax. | Read |
| 15 |
Penalty for failure to furnish returns, comply with notices, concealment of receipts, etc. | Read |
| 16 |
Penality for false estimate of, or failure to pay, hotel-receipts tax payable in advance. | Read |
| 17 |
Opportunity of being heard. | Read |
| 18 |
Appeals to the Commissioner (Appeals). | Read |
| 19 |
Appeals to Appellate Tribunal. | Read |
| 20 |
Rectification of mistakes. | Read |
| 21 |
Hotel-receipts tax deductible in computing total income under Income-tax Act. | Read |
| 22 |
Revision of order prejudicial to revenue. | Read |
| 23 |
Revision of orders by Commissioner. | Read |
| 24 |
Application of provisions of Income-tax Act. | Read |
| 25 |
Income-tax papers to be available for the purposes of this Act. | Read |
| 26 |
Wilful attempt to evade tax, etc. | Read |
| 27 |
Failure to furnish returns of chargeable receipts. | Read |
| 28 |
Failure to produce accounts and documents. | Read |
| 29 |
False statement in verification, etc. | Read |
| 30 |
Abetment of false return, etc. | Read |
| 31 |
Punishment for second and subsequent offences. | Read |
| 32 |
Certain offences to be non-cognizable. | Read |
| 33 |
Institution of proceedings and composition of offences. | Read |
| 34 |
Power to make rules. | Read |
| 35 |
Power to exempt. | Read |
| 36 |
Power to remove difficulties. | Read |
| 37 |
[Repealed]. | Read |
