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The Sree Chitra Tirunal Institute For Medical Sciences And Technology, Trivandrum, Act, 1980
THE SREE CHITRA TIRUNAL INSTITUTE FOR MEDICAL SCIENCES AND TECHNOLOGY, TRIVANDRUM, ACT, 1980
ACT NO. 52 OF 1980
[3rd December, 1980.]
An Act to declare the Sree Chitra Tirunal Medical Centre Society for Advanced Studies in Specialities, Trivandrum, in the State of Kerala, to be an institution of national importance and to provide for its incorporation and matters connected therewith.
BE it enacted by Parliament in the Thirty-first Year of the Republic of India as follows: -
1.Short title and commencement.
(1) This Act may be called the Sree Chitra Tirunal Institute for Medical Sciences and Technology, Trivandrum, Act, 1980.
(2) It shall come into force on such date 1 as the Central Government may, by notification in the Official Gazette, appoint.
2.Declaration of the sree Chitra Tirunal medical Centre Sosity forAdvanced Studies in Specialities, Trivendrum,as an institution ofnational importance.
Whereas the objects of the Sree Chitra Tirunal Medical Centre Society for Advanced Studies in Specialities, Trivandrum, in the State of Kerala, are such as to make the institution one of national importance, it is hereby declared that the institution, known as the Sree Chitra Tirunal Medical Centre Society for Advanced Studies in Specialities, Trivandrum, is an institution of national importance.
3.Definition.
In this Act, unless the context otherwise requires,-
(a) "Chairman" means the Chairman of the Governing Body;
(b) "Director" means the Director of the Institute;
(c) "Fund" means the Fund of the Institute referred to in section 16;
(d) "Governing Body" means the Governing Body of the Institute;
(e) "Institute" means the institution known as the Sree Chitra Tirunal Institute for Medical Sciences and Technology Trivandrum, incorporated under this Act;
(f) "member" means a member of the Institute;
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1-3-1981: Vide notification. No. G.S.R 254, dt. 17-2-1981, Gaz of India, Pt-II, Sec 3(i)
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202.(g) "President" means the President of the Institute;
(h) "regulation" means, a regulation made by the Institute;
(i) "rule" means a rule made by the Central Government.
4.Incorporation of institute.
The Sree Chitra Tirunal Medical Centre Society for Advanced Studies in Specialities, Trivandrum, is hereby constituted a body corporate by the name of Sree Chitra Tirunal Institute for Medical Sciences and Technology, Trivandrum, and as such body corporate, it shall have perpetual succession and a common seal with power, subject to the provisions of this Act, to acquire, hold and dispose of property and to contract, and shall, by that name, sue and be sued.
5.Composition of institute.
The Institute shall consist of the following members, namely:-
(a) the Vice-Chancellor of the Kerala University, ex-officio;
(b) the Director-General of Health Services, Government of India, ex officio ;
(e) the Director, ex-officio ;
(d) four members to be nominated by the Central Government to represent respectively the Departments or, as the case may be, Ministries of that Government dealing with Science and Technology, Health, Finance and Education;
(e) two members to be nominated by the Government of the State of Kerala to represent respectively the Departments or, as the case may be, Ministries of that Government dealing with Planning, Science and Technology and Health;
(f) three scientists of whom two shall be medical scientists and one shall be a social scientist, to be nominated by the Central Government in the manner prescribed by rules;
(g) three scientists representing engineering and technology to be nominated by the Central Government in the manner prescribed by rules;
(h) the Head of the Biomedical Technology Wing of the Institute, ex officio;
(i) three representatives of the medical faculties of Indian Universities to be nominated by the Central Government in the manner prescribed by rules; and
(j) three members of Parliament of whom two shall be elected from among themselves by the members of the House of the People and one from among themselves by the members of the Council of States.
6.Term of office of and vacancies among members.
(1) Save as otherwise provided in this section, the term of office of a member shall be five years from the date of his nomination or election.
(2) The term of office of a member elected under clause (j) of section 5 shall come to an end as soon as he ceases to be a member of the House from which he was elected.
(3) The term of office of an ex officio member shall continue so long as he holds the office by virtue of which he is such a member.
(4) The term of office of a member nominated or elected to fill a casual vacancy shall continue for the remainder of the term of the member in whose place he is nominated or elected.
(5) An outgoing member other than a member elected under clause (j) of section 5 shall, unless the Central Government otherwise directs, continue in office until another person is nominated as a member in his place.
(6) An outgoing member shall be eligible for re-nomination or reelection.
(7) A member may resign his office by writing under his hand addressed to the Central Government but he shall continue in office until his resignation is accepted by that Government.
(8) The manner of filling vacancies among members shall be such as may be prescribed by rules.
7.President of institute.
(1) There shall be a President of the Institute who shall be nominated by the Central Government from among the members other than the Director.
(2) The President shall exercise such powers and discharge such functions as are laid down in this Act or as may be prescribed by rules or regulations.
8.Allowances of President and members.
The President and other members shall receive such allowances, if any, from the Institute as may be prescribed by rules.
9.Meeting of Institute.
The Institute shall hold its first meeting at such time and place as may be appointed by the Central Government and shall observe such rules of procedure in regard to the transaction of business at the first meeting as may be laid down by that Government; and thereafter the Institute shall meet at such times and places and observe such rules of procedure in regard to the transaction of business at its meetings as may be prescribed by regulations.
10.Governing Body and Other committes of Institute.
(1) There shall be a Governing Body of the Institute which shall be constituted by the Institute in such manner as may be prescribed by regulations:
Provided that the number of persons who are not members of the Institute shall not exceed one-third of the total membership of the Governing Body.
(2) The Governing Body shall be the Executive Committee of the Institute and shall exercise such powers and discharge such functions as the Institute may, by regulations made in this behalf, confer or impose upon it.
(3) The President shall be the Chairman of the Governing Body and as Chairman thereof shall exercise such powers and discharge such functions as may be prescribed by regulations.
(4) The procedure to be followed in the exercise of its powers and discharge of its functions by the Governing Body, and the term of office of, and the manner of filling vacancies among, the members of the Governing Body shall be such as may be prescribed by regulations.
(5) Subject to such control and restrictions as may be prescribed by rules, the Institute may constitute as many standing committees and as many ad hoc committees as it thinks fit for exercising any power or discharging any function of the Institute or for inquiring into, or reporting or advising upon, any matter which the Institute may refer to them.
(6) The Chairman and members of the Governing Body and Chairman and members of a standing committee or an ad hoc committee shall receive such allowances, if any, as may be prescribed by regulations.
11.Staff of Institute.
(1) There shall be a chief executive officer of the Institute who shall be designated as the Director of the Institute and shall, subject to such rules as may be made in this behalf, be appointed by the Institute:
Provided that the first Director of the Institute shall be appointed by the Central Government.
(2) The Director shall act as the Secretary to the Institute as well as the Governing Body.
(3) The Director shall exercise such powers and discharge such functions as may be prescribed by regulations or as may be delegated to him by the Institute or the President or by the Governing Body or the Chairman.
(4) Subject to such rules as may be made in this behalf, the Institute may appoint such number of other officers and employees as may be necessary for the exercise of its powers and discharge of its functions and may determine the designations and grades of such other officers and employees.
(5) Subject to such rules as may be made in this behalf, the Director and other officers and employees of the Institute shall be entitled to such salary and allowances and shall be governed by such conditions of service in respect of leave, pension, gratuity, provident fund and other matters as may be prescribed by regulations made in this behalf.
12.Objects of Institute.
The objects of the Institute shall be-
(a) to promote biomedical engineering and technology;
(b) to provide and demonstrate high standards of patient care in advanced medical specialities; and
(c) to develop post-graduate training programmes of the highest quality in advanced medical specialities and biomedical engineering and technology.
13.Functions of Institute.
With a view to the promotion of the objects specified in section 12, the Institute may-
(a) provide for post-graduate teaching in the science of modern medicine and other allied sciences, including physical and biological sciences ;
(b) provide facilities for research in the various branches of such sciences ;
(c) conduct experiments in integrated methods of post-graduate medical and technological education in order to arrive at satisfactory standards of such education ;
(d) prescribe courses and curricula for post-graduate studies;
(e) provide for post-graduate teaching and training in biomedical sciences and technology ;
(f) notwithstanding anything contained in any other law for the time being in force, establish and maintain-
(i) one or more well equipped hospitals, and
(ii) one or more centers for research and development in biomedical technology;
206.(g) hold examinations and grant such degrees, diplomas and other academic distinctions and titles in post-graduate medical education and biomedical technology as may be laid down in the regulations;
(h) institute and appoint persons to professorships, readerships, lecturerships and posts of any description in accordance with the regulations;
(i) receive grants from the Governments and gifts, donations, benefactions, bequests and transfers of properties, both movable and immovable, from donors, benefactors, testators or transferors, as the case may be ;
(j) deal with any property belonging to, or vested in, the Institute in any manner which is considered necessary for promoting the objects specified in section l2;
(k) demand and receive such fees and other charges as may be prescribed by regulations; and
(l) do all other acts and things as may be necessary to further the objects specified in section 12.
14.Vesting of property.
All properties which had vested in the Sree Chitra Tirunal Medical Centre Society for Advanced Studies in Specialities, Trivandrum, immediately before the commencement of this Act, shall, on and from such commencement, vest in the Institute.
15.Payment to Institute.
The Central Government may, after due appropriation made by Parliament by law in this behalf, pay to the Institute in each financial year such sums of money and in such manner as may be considered necessary by that Government for the exercise of its powers and discharge of its functions under this Act.
16.Fund of Institute.
(1) The Institute shall maintain a Fund to which shall be credited-
(a) all moneys provided by the Central Government and the Government of Kerala;
(b) all fees and other charges received by the Institute
(c) all moneys received by the Institute by way of grants, gifts, donations, benefactions, bequests or transfers; and
(d) all moneys received by the Institute in any other manner or from any other source.
207.(2) All moneys credited to the Fund shall be deposited in such banks or invested in such manner as the Institute may, with the approval of the Central Government, decide.
(3) The Fund shall be applied towards meeting the expenses of the Institute including expenses incurred in the exercise of its powers and discharge of its functions under section 13.
17.Budget of Institute.
The Institute shall prepare, in such form and at such time every year, as may be prescribed by rules, a budget in respect of the financial year next ensuing showing the estimated receipts and expenditure of the Institute and shall forward to the Central Government such number of copies thereof as may be prescribed by rules.
18.Account and audit.
(1) The Institute shall maintain proper accounts and other relevant records and prepare an annual statement of accounts including the balance-sheet in such form as the Central Government may, by rules, prescribe, and in accordance with such general directions as may be issued by that Government, in consultation with the Comptroller and Auditor General of India.
(2) The accounts of the Institute shall be audited by the Comptroller and Auditor-General of India and any expenditure incurred by him in connection with such audit shall be payable by the Institute to the Comptroller and Auditor-General of India.
(3) The Comptroller and Auditor-General of India and any person appointed by him in connection with the audit of the accounts of the Institute shall have the same rights, privileges and authority in connection with such audit as the Comptroller and Auditor-General of India has in connection with the audit of the Government accounts and, in particular, shall have the right to demand the production of books, accounts, connected vouchers and other documents and papers and to inspect the offices of the Institute as well as of the institutions established and maintained by it.
(4) The accounts of the Institute as certified by the Comptroller and Auditor-General of India or any other person appointed by him in this behalf together with the audit report thereon shall be forwarded annually to the Central Government and that Government shall cause the same to be laid before both Houses of Parliament.
19.Annual report.
The Institute shall prepare for every year a report of its activities during that year and submit the report to the Central Government in such form and on or before such date as may be prescribed by rules and a copy of the report shall be laid, as soon as may be after it is received, before both Houses of Parliament.
20.Pension and provident funds.
(1) The Institute shall constitute for the benefit of its officers, teachers and other employees in such manner and subject to such conditions as may be prescribed by regulations, such pension and provident funds as it may deem fit.
(2) Where any such pension or provident fund has been constituted, the Central Government may declare that the provisions of the Provident Funds Act, 1925, (19 of 1925) shall apply to such fund as if it were a Government Provident Fund.
21.Authentication of orders and instruments of Institute.
All orders and decisions of the Institute shall be authenticated by the signature of the President or any other member authorised by the Institute in this behalf, and all other instruments shall be authenticated by the signature of the Director or any other officer of the Institute authorised in like manner in this behalf.
22.Acts and proceedings not to be invalidated by vacancies, etc.
No act done or proceeding taken by the Institute, Governing Body or any standing or ad hoc committee under this Act shall be questioned on the ground merely of the existence of any vacancy in, or defect in the constitution of, the Institute, Governing Body or such standing or ad hoc committee.
23.Grant of medical degrees,diplomas, etc,by Institute.
Notwithstanding anything contained in any other law for the time being in force, the Institute shall have power to grant medical degrees, diplomas and other academic distinctions and titles under this Act.
24.Recognition of medical qualifications granted by Institute.
Notwithstanding anything contained in the Indian Medical Council Act, 1956, (102 of 1956) the medical degrees and diplomas granted by the Institute under this Act shall be recognised medical qualifications for the purposes of that Act and shall be deemed to be included in the First Schedule to that Act.
25.Control by Central Government.
The Institute shall carry out such directions as may be issued to it from time to time by the Central Government for the efficient administration of this Act.
26.Disputes between Institute and Central Government.
If in, or in connection with, the exercise of its powers and discharge of its functions by the Institute under this Act, any dispute arises between the institute and the Central Government, the decision of the Central Government on such dispute shall be final.
209.27.Returns and information.
The Institute shall furnish to the Central Government such reports, returns and other information as that Government may require from time to time.
28.Transfer of service of existing employees.
Subject to the provisions of this Act, every person who was employed in the Sree Chitra Tirunal Medical Centre Society for Advanced Studies in Specialities, Trivandrum, immediately before the commencement of this Act shall, on and from such commencement, become an employee of the Institute and shall hold his office or service therein by the same tenure, at the same remuneration and upon the same terms and conditions and with the same rights and privileges as to leave, pension, gratuity, provident fund and other matters as he would have held the same on the date of commencement of this Act if this Act had not been passed, and shall continue to do so unless and until his employment is terminated or until such tenure, remuneration and terms and conditions are duly altered by regulations:
Provided that the tenure, remuneration and terms and conditions of service of any such person shall not be altered to his disadvantage without the previous approval of the Central Government.
29.Continuance of facilities at Institute.
The Institute shall continue to provide facilities to the Government and people of the State of Kerala and the Council Government and such facilities shall not, in any respect, be less favourable to the said Governments and people than what were being provided to them before the commencement of this Act and shall be made available for such period and upon such terms and conditions (including those relating to any contributions to be made for the provision of such facilities) as may be agreed upon between the Institute the Government of the State of Kerala and the Central Government.
30. power to remove difficulties.
If any difficulty arises in giving effect to the provisions of this Act, the Central Government may, within a period of three years from the commencement of this Act, by order published in the Official Gazette, make such provisions or give such directions not inconsistent with the provisions of this Act, as appears to it to be necessary or expedient for removing the difficulty.
31.power to make rules.
(1) The Central Government, after consultation with the Institute, may, by notification in the Official Gazette, make rules to carry out the purposes of this Act:
210.Provided that consultation with the Institute shall not be necessary on the first occasion of the making of rules under this section, but the Central Government shall take into consideration any suggestions Which the Institute may make in relation to the amendment of such rules after they are made.
(2) In particular and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-
(a) the manner of nomination of members under clauses (f), (g) and (i) of section 5 ;
(b) the manner of filling vacancies among members under section 6 ;
(c) the powers and functions to be exercised and discharged by the President under sub-section (2) of section 7 ;
(d) the allowances, if any, to be paid to the President and other members under section 8;
(e) the controland restrictions in relation to the constitution of standing and ad hoc committees under sub-section (5) of section 10 ;
(f) the appointment of the Director under sub-section (1) of section 11 ;
(g)the number of officers and employees that may be appointed by the Institute and the manner of such appointment under sub-section(4) of section11;
(h) the salaries and allowances to be paid to the Director and other officers and employees of the Institute under sub-section (5) of section 11 ;
(i) the form in which, and the time at which, the budget shall be prepared by the Institute and the number of copies thereof to be forwarded to the Central
Government under section 17 ;
(j) the form in which an annual statement of accounts including the balance-sheet shall be prepared by the Institute under sub-section (1) of section 18;
(k)the form in which and the date before which, the report of the activities of the Institute shall be submitted to the Central Government under section 19;
211.(1) the form and manner in which reports, returns and other information are to be furnished by the Institute to the Central Government under section 27;
(m) any other matter which has to be or may be prescribed by rules.
32.Power to make regulation.
(1) The Institute may, with the previous approval of the Central Government, make regulations consistent with this Act and the rules made thereunder to carry out the purposes of this Act, and without prejudice to the generality of this power, such regulations may provide for-
(a) the powers and functions to be exercised and discharged by the President under sub-section (2) of section 7 ;
(b) the summoning and holding of meetings, other than the first meeting, of the Institute under section 9, the time and place where such meetings are to be held, the conduct of business at such meetings and the number of members necessary to form a quorum ;
(c) the manner of constituting the Governing Body and standing and ad hoc committees under section 10, the term of office of, and the manner of filling vacancies among, the members of the Governing Body and standing and ad hoc committees;
(d) the powers and functions to be exercised and discharged by the Governing Body and the Chairman under sub-sections (2) and (3) of section 10;
(e) the allowances, if any, to be paid to the Chairman and the members of the Governing Body and of standing and ad hoc committees under sub-section (6) of section 10;
(f) the procedure to be followed by the Governing Body and standing and ad hoc committees in the conduct of their business, exercise of their powers and discharge of their functions under section 10 ;
(g) the powers and functions to be exercised and discharged by the Director under sub-section (3) of section 11 ;
(h) the tenure of office, salaries and allowances and other conditions of service of the Director and other officers and employees of the Institute including teachers appointed by the Institute under sub-section (5) of section 11 ;
(i) the management of the properties of the Institute under section 13;
212.(j) the degrees, diplomas and other academic distinctions and titles which may be granted by the Institute under clause (g) of section 13 ;
(k) the professorships, readerships, lecturerships and other posts which may be instituted and persons who may be appointed to such professorships, readerships, lecturerships and other posts under clause (h) of section 13 ;
(l) the fees and other charges which may be demanded and received by the Institute under clause (k) of section 13.(m) the manner in which, and the conditions subject to which, pension and provident funds may be constituted for the benefit of officers, teachers and other employees of the Institute under sub-section (1) of section 20 ;
(n) matters relating to tenure of office, remuneration and terms and conditions of service of the persons referred to in section 28.(o) any other matter for which under this Act provisions may be made by regulations.
(2) Notwithstanding anything contained in sub-section (1), the first regulations under this Act shall be made by the Central Government ; and any regulations so made may be altered or rescinded by the Institute In exercise of its power under sub-section (1).
33.Rules and regulations to be laid before parliament.
Every rule and every regulation made under this Act shall be laid, as soon as may be after it is made, before each House of Parliament, while It is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree In making any modification In the rule or regulation or both Houses agree that the rule or regulation should not be made, the rule or regulation shall thereafter have effect only in such modified form or be of no effect, 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 or regulation;
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THE HOTEL RECEIPTS TAX ACT, 1980
ACT NO. 54 OF 1980
[9th December, 1980.]
An Act to impose a special tax on gross receipts of certain hotels.
BE it enacted by Parliament in the Thirty-first Year of the Republic of India as follows:--
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.
2.Definitions.
In this Act, unless the context otherwise requires,--
(1) "assessee" means a person by whom hotel-receipts tax or any other sum of money is payable under this Act and includes--
(a) every person in respect of whom any proceeding under this Act has been taken for the assessment of his chargeable receipts or of the amount of refund due to him or of the chargeable receipts of any other person in respect of which he is assessable or of the amount of refund due to such other person;
(b) every person who is deemed to be an assessee in default under any provision of this Act;
(2) "assessment" includes reassessment;
(3) "assessment year" means the period of twelve months commencing on the 1st day of April every year;
(4) "Board" means the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963)
348.(5) "chargeable receipts" means the total amount of all charges referred to in section 6, computed in the manner laid down in section 7;
(6) "hotel" includes a building or part of a building where residential accommodation is, by way of business, provided for a monetary consideration;
(7) "hotel-receipts tax" or "tax" means the tax chargeable under the provisions of this Act;
(8) "Income-tax Act" means the Income-tax Act, 1961 (43 of 1961)
(9) "prescribed" means prescribed by rules made under this Act;
(10) "room charges" means the charges for a unit of residential accommodation in a hotel and includes the charges for--
(a) furniture, air-conditioner, refrigerator, radio, music, telephone, television, and
(b) such other services as are normally included by a hotel in room rent, but does not include charges for food, drink and any services other than those referred to in sub-clauses (a) and (b)
(11) all other words and expression used herein but not defined and defined in the Income-tax Act shall have the meanings respectively assigned to them in that Act.
3.Application of the Act.
(1) Subject to the provisions of sub-section (2) and sub-section (3), this Act shall apply in relation to every hotel wherein the room charges for residential accommodation provided to any person at any time during the previous year are seventy-five rupees or more per day per individual.
Explanation.--Where the room charges are payable otherwise than on daily basis or per individual, then the room charges shall be computed as for a day and per individual based on the period of occupation of the residential accommodation for which the charges are payable and the number of individuals ordinarily permitted to occupy such accommodation according to the rules and custom of the hotel.
(2) Where a composite charge is payable in respect of residential accommodation and food, the room charges included therein shall be determined in the prescribed manner.
(3) Where--
(i) a composite charge is payable in respect of residential accommodation, food, drink and other services, or any of them, and the case is not covered by the provisions of sub-section (2), or
(ii) it appears to the Income-tax Officer that the charges for residential accommodation, food, drink or other services are so arranged that the room charges are understated and the other charges are overstated, the Income-tax Officer shall, for the purposes of sub-section (1), determine the room charges on such reasonable basis as he may deem fit.
349.4.Tax authorities.
(1) Every Director of Inspection, Commissioner of Income-Tax, Commissioner of Income-tax (Appeals), Inspecting Assistant Commissioner of Income-tax, Officer and Inspector of Income-tax shall have the like powers and perform the like functions under this Act as he has and performs under the Income-tax Act, and for the exercise of his powers and the performance of his functions, his jurisdiction under this Act shall be the same as he has under the Income-tax Act.
(2) All officers and persons employed in the execution of this Act shall observe and follow the orders, instructions and directions of the Board:
Provided that no such orders, instructions or directions shall be issued--
(a) so as to require any tax authority to make a particular assessment or to dispose of a particular case in a particular manner; or
(b) so as to interfere with the discretion of the Commissioner (Appeals) in the exercise of his appellate functions.
(3) Every Income-tax Officer employed in the execution of this Act shall observe and follow the orders, instructions and directions issued for his guidance by the Director of Inspection or by the Commissioner or by the Inspecting Assistant Commissioner within whose jurisdiction he performs his functions.
5.Charge of tax.
(1) Subject to the provisions of this Act, there shall be charged on every person carrying on the business of a hotel in relation to which this Act applies, for every assessment year commencing on or after the 1st day of April, 1981, a tax in respect of his chargeable receipts of the previous year at the rate of fifteen per cent. of such receipts:
Provided that where such chargeable receipts include any charges received in foreign exchange, then, the tax payable by the assessee shall be reduced by an amount equal to five per cent. of the charges (exclusive of the amounts payable by way of sales tax, entertainment tax, tax on luxuries or tax under this Act) so received in foreign exchange.
Explanation.--For the purposes of this sub-section,--
(a) charges received in Indian currency obtained by conversion of foreign exchange into Indian currency shall, in such cases and in such circumstances as may be prescribed, be deemed to have been received in foreign exchange; and
(b) "foreign exchange" and "Indian currency" shall have the meanings respectively assigned to them in clauses (h) and (k) of section 2 of the Foreign Exchange Regulation Act, 1973 (46 of 1973).
(2) Where, under an arrangement made between a person carrying on the business of a hotel to which this Act applies and any other person having close connection with him, any food, drink or other services is or are provided on the premises of such hotel by the second-mentioned person and the Income-tax Officer is of opinion that such arrangement has been made with a view to avoiding or reducing the liability under this Act by the first-entioned person, then,
(a) the second-mentioned person shall also be deemed to be a person carrying on the business of a hotel to which this Act applies; and
(b) hotel-receipts tax shall be charged on the second-mentioned person in respect of charges for food, drink or other services so provided by him as if such charges were the chargeable receipts of the business of a hotel deemed to be carried on by him under clause (a), and all the provisions of this Act shall apply accordingly.
Explanation.--For the purposes of this sub-section,--
(i) a close connection shall be deemed to exist between a person carrying on the business of a hotel and another person if, in relation to the person carrying on the business of a hotel, such other person is a person referred to in clause (b) of sub-section (2) of section 40A of the Income-tax Act;
(ii) any food, drink or other service shall be deemed to have been provided on the premises of a hotel if the same is or are provided in the hotel or any place appurtenant thereto and where the hotel is situate in a part of building, in any other part of the building.
6.Scope of chargeable receipts.
(1) Subject to the provisions of this Act, the chargeable receipts of any previous year of an assessee shall be the total amount of all charges, by whatever name called, received by, or accruing or arising to, the assessee in connection with the provision of residential accommodation, food, drink and other services or any of them (including such charges from persons not provided with such accommodation 1*[but excluding such charges from persons within] the purview of the Vienna Convention on Diplomatic Relations, 1961 or the Vienna Convention on Consular Relations, 1963.in the course of carrying on the business of a hotel to which this Act applies and shall also include every amount collected by the assessee by way of tax under this Act, sales tax, entertainment tax and tax on luxuries.
(2) For the removal of doubts, it is hereby declared that where any such charges have been included in the chargeable receipts of any previous year as charges accruing or arising to the assessee during that previous year, such charges shall not be included in the chargeable receipts of any subsequent previous year in which they are received by the assessee.
7.Computation of chargeable receipts.
(1) Subject to the provisions of sub-section (2), the following deductions shall be allowed in computing the chargeable receipts of any previous year--
(i) the amount of charges accruing or arising in an earlier previous year which is established to have become a bad debt during the previous year:
Provided that such charges have been taken into account in computing the chargeable receipts of the assessee of any earlier previous year and the amount has been written off as irrecoverable in the accounts of the assessee for the previous year during which it is established to have become a bad debt;
(ii) any amount payable by way of sales tax, entertainment tax or tax on luxuries in respect of any charges included in the chargeable receipts of the previous year;
(iii) the amount of tax chargeable under this Act.
Explanation.--For the removal of doubts, it is hereby declared that in computing the chargeable receipts of a previous year, no deduction, other than the deductions specified in this sub-section, shall be allowed from the total amount of charges received by, or accruing or arising to, the assessee.
(2) In computing the chargeable receipts of a previous year, the amount of charges which is received by or which accrues or arises to the assessee before the expiry of one month from the end of the month in which this Act comes into force 2*[or after the 27th day of February, 1982] shall not be taken into account.
1. Ins. by Act 14 of 1982, s. 41 (retrospectively).
2. Ins. by s. 42, ibid. (w.e.f. 1-4-1982).
351.8.Return of chargeable receipts.
(1) Every person, who, during the previous year, carried on the business of a hotel in relation to which this Act applies or is assessable in respect of the chargeable receipts of any other person under this Act, shall furnish a return of his chargeable receipts or the chargeable receipts of such other person of the previous year in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed, before the expiry of four months from the end of the previous year in respect of the business of the hotel or where there is more than one previous year in respect of such business, from the end of the previous year which expired last before the commencement of the assessment year, or before the 30th day of June of the assessment year, whichever is later:
Provided that, on an application made in this behalf, the Income-tax Officer may, in his discretion, extend the date for furnishing the return.
(2) In the case of any person who, in the Income-tax Officers opinion is assessable under this Act, whether in respect of his own chargeable receipts or in respect of the chargeable receipts of any other person, the Income-tax Officer may, before the end of the relevant assessment year, issue a notice to him and serve the same upon him, requiring him to furnish within thirty days from the date of service of the notice a return of his chargeable receipts or the chargeable receipts of such other person of the previous year in the prescribed form and verified in the prescribed manner and setting forth such other particulars as may be prescribed:
Provided that on an application made in this behalf, the Income-tax Officer may, in his discretion, extend the date for furnishing the return.
(3) Any assessee who has not furnished a return within the time allowed under sub-section (1) or sub-section (2), or having furnished a return under sub-section (1) or sub-section (2), discovers any omission or wrong statement therein, may furnish a return or a revised return, as the case may be, at any time before the assessment is made.
9.Self-assessment.
(1) Where any hotel-receipts tax is payable on the basis of any return required to be furnished under section 8 or section 13 after taking into account the amount of hotel-receipts tax, if any, already paid under any provision of this Act, the assessee shall be liable to pay such tax before furnishing the return and the return shall be accompanied by proof of payment of such tax.
(2) After an assessment under section 10 or section 11 has been made, any amount paid under sub-section (1) shall be deemed to have been paid towards such assessment.
(3) If any assessee fails to pay the hotel-receipts tax or any part thereof in accordance with the provisions of sub-section (1), the Income-tax Officer may direct that a sum equal to two per cent. of such tax or part thereof, as the case may be, shall be recovered from him by way of penalty for every month during which the default continues:
Provided that before levying any such penalty, the assessee shall be given a reasonable opportunity of being heard.
10.Assessment.
(1) For the purpose of making an assessment under this Act, the Income-tax Officer may serve on any person who has furnished a return under section 8 or upon whom a notice has been served under sub-section (2) of section 8 (whether a return has been furnished or not) a notice requiring him on a date therein to be specified, to produce or cause to be produced such accounts or documents or other evidence as the Income-tax Officer may require for the purposes of this Act and may, from time to time, serve further notices requiring the production of such further accounts or documents or other evidence as he may require.
(2) The Income-tax Officer, after considering such accounts, documents or other evidence, if any, as he has obtained under sub-section (1) and after taking into account any relevant material which he has gathered, shall, by an order in writing, assess the chargeable receipts and the amount of the hotel-receipts tax payable on the basis of such assessment.
11.Best judgment assessment.
If--
(a) any person fails to make the return required by any notice given under sub-section (2) of section 8 and has not made a return or a revised return under sub-section (3) of that section, or
(b) any person having made a return, fails to comply with all the terms of a notice issued under sub-section (1) of section 10, or
(c) the Income-tax Officer is not satisfied about the correctness or the completeness of the accounts of the assessee, the Income-tax Officer, after taking into account all relevant material which he has gathered, shall make the assessment of the chargeable receipts to the best of his judgment and determine the sum payable by the assessee or refundable to the assessee on the basis of such assessment.
12.Re-opening of assessment at the instance of the assessee.
(1) Where an assessee assessed under section 11 makes an application to the Income-tax Officer, within one month from the date of service of a notice of demand issued in consequence of the assessment, for the cancellation of the assessment on the ground--
(i) that he was prevented by sufficient cause from making the return required under sub-section (2) of section 8, or
(ii) that he did not receive the notice issued under sub-section (1) of section 10, or
(iii) that he had not a reasonable opportunity to comply, or was prevented by sufficient cause from complying, with the terms of the notice referred to in clause (ii), the Income-tax Officer shall, if satisfied about the existence of such ground, cancel the assessment and proceed to make a fresh assessment in accordance with the provisions of section 10 or section 11.(2) Every application made under sub-section (1) shall be disposed of within ninety days from the date of receipt thereof by the Income-tax Officer:
Provided that in computing the period of ninety days aforesaid, any delay in disposing of the application which is attributable to the assessee shall be excluded.
353.13.Receipts escaping assessment.
If--
(a) the Income-tax Officer has reason to believe that by reason of the omission or failure on the part of the assessee to make a return under section 8 for any assessment year or to disclose fully and truly all material facts necessary for his assessment for any assessment year, chargeable receipts for that year have escaped assessment or have been under-assessed or have been made the subject of excessive relief under this Act, or
(b) notwithstanding that there has been no omission or failure as mentioned in clause (a) on the part of the assessee, the Income-tax Officer has, in consequence of information in his possession, reason to believe that chargeable receipts assessable for any assessment year have escaped assessment or have been under-assessed or have been the subject of excessive relief under this Act,
he may, in cases falling under clause (a), at any time, and in cases falling under clause (b), at any time within four years of the end of that assessment year, serve on the assessee a notice containing all or any of the requirements which may be included in a notice under section 8 and may proceed to assess or reassess the amount chargeable to hotel-receipts tax, and the provisions of this Act shall, so far as may be, apply, as if the notice were a notice issued under that section.
14.Advance payment of hotel receipts tax.
(1) Hotel-receipts tax shall be payable in advance during the financial year in respect of the chargeable receipts of the period which would be the previous year for the immediately following assessment year in accordance with the provisions of this section.
(2) Hotel-receipts tax shall be payable in advance in two instalments on the following dates during the financial year, namely:-
(i) the 15th day of September in respect of the chargeable receipts attributable to the first half of the previous year; and
(ii) the 15th day of March in respect of the chargeable receipts attributable to the second half of the previous year:
Provided that the hotel-receipts tax payable in advance during the financial year commencing on the 1st day of April, 1980 shall be payable in one sum on the 15th day of March, 1981.(3) Every assessee shall, in each financial year, on or before such of the dates on which an instalment of hotel-receipts tax is payable in advance, send to the Income-tax Officer, an estimate of the chargeable receipts attributable to the relevant part of the previous year and the hotel-receipts tax payable in advance on such chargeable receipts and shall pay such amount of hotel-receipts tax as accords with his estimate on or before the relevant date specified in sub-section (2):
Provided that in respect of the hotel-receipts tax payable in advance during the financial year commencing on the 1st day of April, 1980, the assessee shall send to the Income-tax Officer an estimate of the chargeable receipts attributable to the period which would be the previous year for the assessment year commencing on the 1st day of April, 1981 and the hotel-receipts tax payable in advance on such chargeable receipts and shall pay such amount of hotel-receipts tax as accords with his estimate on or before the 15th day of March, 1981.354.(4) Every estimate under this section shall be sent in the prescribed form and verified in the prescribed manner.
(5) If any assessee does not pay on or before the specified date any instalment of hotel-receipts tax payable in advance, he shall be deemed to be an assessee in default in respect of such instalment.
15.Penalty for failure to furnish returns, comply with notices,concealment of receipts, etc.
(1) If, in the course of any proceedings under this Act, the Income-tax Officer or the Commissioner (Appeals) is satisfied that any person--
(a) has, without reasonable cause, failed to furnish the return of chargeable receipts which he was required to furnish under sub-section (1) of section 8 or by notice given under sub-section (2) of section 8 or section 13 or has, without reasonable cause, failed to furnish it within the time allowed and the manner required by sub-section (1) of section 8 or by such notice, as the case may be, or
(b) has, without reasonable cause, failed to comply with the notice under sub-section (1) of section 10, or
(c) has concealed the particulars of his chargeable receipts or furnished inaccurate particulars of such receipts, he may direct that such person shall pay by way of penalty,--
(i) in the cases referred to in clause (a), in addition to the hotel-receipts tax payable by him, a sum equal to two per cent. of the assessed tax for every month during which the default continued, but not exceeding in the aggregate fifty per cent. of the assessed tax.
Explanation.--In this clause, "assessed tax" means hotel-receipts tax chargeable under the provisions of this Act, as reduced by the sum, if any, paid in advance under section 14;
(ii) in the cases referred to in clause (b), in addition to the hotel-receipts tax payable by him, a sum which shall not be less than ten per cent. but which shall not exceed fifty per cent. of the amount of the hotel-receipts tax which would have been avoided if the return made by him had been accepted as correct;
(iii) in the cases referred to in clause (c), in addition to the hotel receipts tax payable by him, a sum which shall not be less than, but which shall not exceed twice, the amount of hotel-receipts tax which would have been avoided if the return made by him had been accepted as correct:
Provided that in a case falling under clause (c), the Income-tax Officer shall not impose any penalty without the previous approval of the Inspecting Assistant Commissioner.
(2) On making an order imposing a penalty under this section, the Commissioner (Appeals) shall forthwith send a copy of the same to the Income-tax Officer.
16.Penality for false estimate of, or failure to pay, hotel-receipts taxpayable in advance.
If, in the course of any proceedings in connection with the assessment under section 10 or section 11, the Income-tax Officer is satisfied that any assessee--
(a)has furnished under section 14,an estimate of the hotel-receipts tax payable in advance by him which he knew or had reason to believe to be untrue,or
355.(b) has, without reasonable cause, failed to furnish an estimate of the hotel-receipts tax payable in advance by him in accordance with the provisions of section 14, he may direct that the assessee shall, in addition to the hotel-receipts tax payable by him, pay by way of penalty a sum--
(i) which, in the case referred to in clause (a), shall not be less than ten per cent. but shall not exceed one and a half times the amount by which the hotel-receipts tax paid in advance during the financial year immediately preceding the assessment year, falls short of eighty-five per cent. of the hotel-receipts tax chargeable under the provisions of this Act;
(ii) which, in the case referred to in clause (b), shall not be less than ten per cent. but shall not exceed one and a half times of eighty-five per cent. of the hotel-receipts tax chargeable under the provisions of this Act.
17.Opportunity of being heard.
No order imposing penalty under section 15 or section 16 shall be made unless the assessee has been heard, or has been given a reasonable opportunity of being heard.
18.Appeals to the Commissioner (Appeals).
(1) Any person objecting to the amount of hotel-receipts tax for which he is assessed by the Income-tax Officer, or denying his liablility to be assessed under this Act, or objecting to an order under section 12 refusing to re-open an assessment made under section 11 or objecting to any penalty or fine imposed by the Income-tax Officer, or to the amount allowed by the Income-tax Officer by way of any relief under any provision of this Act, or to any refusal by the Income-tax Officer to grant relief, or to an order of rectification having the effect of enhancing the assessment or reducing the refund, or to an order refusing to allow the claim made by the assessee for a rectification under section 20, may appeal to the Commissioner (Appeals).
(2) Every appeal shall be in the prescribed form and shall be verified in the prescribed manner.
(3) An appeal shall be presented within thirty days of the following date, that is to say,--
(a) where the appeal relates to assessment or penalty or fine, the date of service of the notice of demand relating to the assessment or penalty or fine,or
(b) in any other case, the date on which the intimation of the order sought to be appealed against is served:
Provided that the Commissioner (Appeals) may admit an appeal after the expiration of the said period if he is satisfied that the appellant had sufficient cause for not presenting it within that period.
(4) The Commissioner (Appeals) shall hear and determine the appeal and, subject to the provisions of this Act, pass such orders as he thinks fit and such orders may include an order enhancing the assessment or penalty:
Provided that an order enhancing the assessment or penalty shall not be made unless the person affected thereby has been given a reasonable opportunity of showing cause against such enhancement.
356.(5) The procedure to be adopted in the hearing and determination of the appeals shall, with any necessary modification, be in accordance with the procedure applicable in relation to income-tax.
19.Appeals to Appellate Tribunal.
(1) Any assessee aggrieved by an order passed by a Commissioner under section 22, or an order passed by a Commissioner (Appeals) under any provision of this Act, may appeal to the Appellate Tribunal against such order.
(2) The Commissioner may, if he objects to any order passed by the Commissioner (Appeals) under any provision of this Act, direct the Income-tax Officer to appeal to the Appellate Tribunal against the order.
(3) Every appeal under sub-section (1) or sub-section (2) shall be filed within sixty days of the date on which the order sought to be appealed against is communicated to the assessee or to the Commissioner, as the case may be.
(4) The Income-tax Officer or the assessee, as the case may be, on receipt or a notice that an appeal against the order of the Commissioner (Appeals) has been preferred under sub-section (1) or sub-section (2) by the other party may, notwithstanding that he may not have appealed against such order or any part thereof, within thirty days of the receipt of the notice, file a memorandum of cross-objections, verified in the prescribed manner, against any part of the order of the Commissioner (Appeals), and such memorandum shall be disposed of by the Appellate Tribunal as if it were an appeal presented within the time specified in sub-section (3).
(5) The Appellate Tribunal may admit an appeal or permit the filing of a memorandum of cross-objections after the expiry of the relevant period referred to in sub-section (3) or sub-section (4), if it is satisfied that there was sufficient cause for not presenting it within that period.
(6) An appeal to the Appellate Tribunal shall be in the prescribed form and shall be verified in the prescribed manner and shall, except in the case of an appeal referred to in sub-section (2) or a memorandum of cross-objections referred to in sub-section (4), be accompanied by a fee of 1*[two hundred rupees].
(7) Subject to the provisions of this Act, in hearing and making an order on any appeal under this section, the Appellate Tribunal shall exercise the same powers and follow the same procedure as it exercises and follows in hearing and making an order on any appeal under the Income-tax Act.
20.Rectification of mistakes.
(1) With a view to rectifying any mistake apparent from the record, the Income-tax Officer, the Commissioner (Appeals), the Commissioner and the Appellate Tribunal may, of his or its own motion or on an application by the assessee in this behalf, or where the authority concerned is the Commissioner
(Appeals), by the Income-tax Officer also, amend any order passed by him or it in any proceeding under this Act within four years of the date on which such order was passed.
(2) An amendment which has the effect of enhancing the assessment or reducing a refund or otherwise increasing the liability of the assessee shall not be made under this section unless the authority concerned has
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1. Subs. by Act 16 of 1981, s.45 (w.e.f. 1-6-1981).
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357.given notice to the assessee of its intention so to do and has allowed the assessee a reasonable opportunity of being heard.
(3) Where an amendment is made under this section, the order shall be passed in writing by the authority concerned.
(4) Subject to the other provisions of this Act, where any such amendment has the effect of reducing the assessment, the Income-tax Officer shall make any refund which may be due to such assessee.
(5) Where any such amendment has the effect of enhancing the assessment or reducing the refund already made, the Income-tax Officer shall serve on the assessee a notice of demand in the prescribed form specifying the sum payable.
21.Hotel-receipts tax deductible in computing total income under Income-tax Act.
Notwithstanding anything contained in the Income-tax Act, in computing the income chargeable to income-tax under the head "Profits and gains of business or profession" in the case of an assessee carrying on the business of a hotel to which this Act applies, the hotel-receipts tax payable by the assessee for any assessment year shall be deductible from the profits and gains of the business of the hotel assessable for that assessment year.
22.Revision of order prejudicial to revenue.
(1) The Commissioner may call for and examine the record of any proceeding under this Act and if he considers that any order passed therein by the Income-tax Officer is erroneous in so far as it is prejudicial to the interests of the revenue, he may, after giving the assessee an opportunity of being heard and after making or causing to be made such enquiry as he deems necessary, pass such order thereon as the circumstances of the case justify, including an order enhancing or modifying the assessment, or cancelling the assessment and directing a fresh assessment.
(2) No order shall be made under sub-section (1)--
(a) to revise an order of reassessment made under section 13, or
(b) after the expiry of two years from the date of the order sought to be revised.
(3) Notwithstanding anything contained in sub-section (2), an order in revision under this section may be passed at any time in the case of an order which has been passed in consequence of, or to give effect to, any finding or direction contained in an order of the Appellate Tribunal, the High Court or the Supreme Court.
Explanation.--In computing the period of limitation for the purposes of sub-section (2), any period during which any proceeding under this section is stayed by an order or injunction of any court shall be excluded.
23.Revision of orders by Commissioner.
(1) The Commissioner may, either of his own motion or on an application by the assessee for revision, call for the record of any proceeding under this Act which has been taken by an Income-tax Officer subordinate to him and may make such enquiry or cause such enquiry to be made and, subject to the provisions of this Act, may pass such order thereon, not being an order prejudicial to the assessee, as he thinks fit.
(2) The Commissioner shall not of his own motion revise any order under this section if the order has been made more than one year previously.
(3) In the case of an application for revision under this section by the assessee, the application shall be made within one year from the date on which the order in question was communicated to him or the date on which he otherwise came to know of it, whichever is earlier:
Provided that the Commissioner may, if he is satisfied that the assessee was prevented by sufficient cause from making the application within that period, admit an application made after the expiry of that period.
(4) The Commissioner shall not revise any order under this section in the following cases:--
(a) where an appeal against the order lies to the Commissioner (Appeals) but has not been made and the time within which such appeal may be made has not expired, or the assessee has not waived his right of appeal; or
(b) where the order has been made the subject of an appeal to the Commissioner (Appeals).
(5) Every application by an assessee for revision under this section shall be accompanied by a fee of twenty-five rupees.
Explanation.--An order by the Commissioner declining to interfere shall, for the purposes of this section, be deemed not to be an order prejudicial to the assessee.
24.Application of provisions of Income-tax Act.
The provisions of the following sections and Schedules of the Income-tax Act and the Income-tax (Certificate Proceedings) Rules, 1962, as in force from time to time, shall apply with necessary modifications as if the said provisions and the rules referred to hotel-receipts tax instead of to income-tax:--
2(43B) and (44), 41(4), 118, 125, 125A, 128 to 136 (both inclusive), 138, 140, 144A, 156, 159 to 163 (both inclusive), 166, 167, 170, 171, 173 to 179 (both inclusive), 187, 188, 189, 219 to 227 (both inclusive), 228A, 229, 231, 232, 237 to 242.(both inclusive), 244, 245, 254 to 262 (both inclusive), 265,
266, 268, 269, 278B, 278C, 278D, 281, 281B, 282, 283, 284, 287, 288, 288A, 288B, 289 to 293 (both inclusive), the Second Schedule and the Third Schedule:
Provided that references in the said provisions and the rules to the "assessee" shall be construed as references to an assessee as defined in this Act.
25.Income-tax papers to be available for the purposes of this Act.
(1) Notwithstanding anything contained in the Income-tax Act, all information contained in any statement or return made or furnished under the provisions of that Act or obtained or collected for the purposes of that Act may be used for the purposes of this Act.
(2) All information contained in any statement or return made on furnished under the provisions of this Act or obtained or collected for the purposes of this Act may be used for the purposes of the Income-tax Act.
359.26.Wilful attempt to evade tax, etc.
(1) If a person wilfully attempts in any manner whatsoever to evade any tax, penalty or interest chargeable or imposable under this Act, he shall, without prejudice to any penalty that may be imposable on him under any other provision of this Act, be punishable,--
(i) in a case where the amount sought to be evaded exceeds one hundred thousand rupees, with rigorous imprisonment for a term which shall not be less than six months but which may extend to seven years and with fine;
(ii) in any other case, with rigorous imprisonment for a term which shall not be less than three months but which may extend to three years and with fine.
(2) If a person wilfully attempts in any manner whatsoever to evade the payment of any tax, penalty or interest under this Act, he shall, without prejudice to any penalty that may be imposable on him under any other provision of this Act, Last updated date on 01.02.2008
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