Hotel-Receipts Tax Act,1980

Act No : 54

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Section : Short title and extent.

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.

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