Section 1:
Short title and extent.
(1) This Act may be called the Hotel-Receipts Tax Act, 1980.
(2) It extends to the whole of India.
Act Number: 54
Act Name: The Hotel-Receipts Tax Act, 1980
Year: 1980
Enactment Date: 1980-12-09
Long Title: An Act to impose a special tax on gross receipts of certain hotels.
Ministry: Ministry of Finance
Department: Department of Revenue