West Bengal Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972

West Bengal Act XXI of 1972
THE WEST BENGAL ENTERTAINMENTS AND LUXURIES (HOTELS AND RESTAURANTS) TAX ACT, 1972.

An Act to provide for the imposition of taxes on entertainments and luxuries in hotels and restaurants.

1. Short title, extent and application.
2. Definitions.
3. Liability for entertainment tax,
4. Liability for luxury tax.
4A. Payment of entertainment tax, luxury lax and returns.
4B. Interest payable by the proprietor.
4C. Interest payable by the State Government.
4D. Rounding off of the amount of tax payable for calculating interest.
5. Assessment of tax and determination of interest.
5A. Appeal and review.
5B. Suo motu revision by the Commissioner
5C. Revision by Commissioner upon application.
6. Penalty.
7. Recovery as an arrear of land revenue.
7A. Special mode of recovery.
8. Inspection.
8A. Indemnity.
9. Saving.
10. Rules.

THE WEST BENGAL ENTERTAINMENTS AND LUXURIES (HOTELS AND RESTAURANTS) TAX ACT, 1972.

With the following amendments:-

West Ben. Act X of 1974.
West Ben. Act VII of 1975.
West Ben. Act III of 1979.
West Ben. Act V of 1985.
West Ben. Act III of 1988.
West Ben. Act VIII of 1990.
West Ben. Act I of 1992.
West Ben. Act XVI of 1994.
West Ben. Act V of 1997.
West Ben. Act XXIII of 1997.
West Ben. Act III of 1999.

Download: W.B. Entertainments and Luxuries (Hotels and Restaurants) Tax Act, 1972, Source