Hotel-Receipts Tax Act,1980 |
Act No : 54 of 1980 |
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Contents of Act: |
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SECTION( 11. ) Best judgment assessment. |
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SECTION( 12. ) Re-opening of assessment at the instance of the assessee. |
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SECTION( 13. ) Receipt's escaping assessment. |
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SECTION( 14. ) Advance payment of hotel receipts tax. |
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SECTION( 15. ) Penalty for failure to furnish returns, comply with notices,concealment of receipts, etc. |
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SECTION( 16. ) Penality for false estimate of, or failure to pay, hotel-receipts taxpayable in advance. |
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SECTION( 17. ) Opportunity of being heard. |
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SECTION( 18. ) Appeals to the Commissioner (Appeals). |
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SECTION( 19. ) Appeals to Appellate Tribunal. |
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SECTION( 20. ) Rectification of mistakes. |
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