Central
Section 1 of The Hotel-Receipts Tax Act, 1980
- (1)This Act may be called the Hotel-Receipts Tax Act, 1980.
- (2)It extends to the whole of India.
Summary
- Provides the official name of the law as the Hotel-Receipts Tax Act, 1980.
- Applies to the entire geographical territory of India.
- Does not list any regional exceptions within the country.
Practical examples
1An owner opens a luxury resort in Goa in 1982. Because Goa is in India, the resort must comply with the rules of this new tax law.
2An Indian hospitality company operates a hotel in London. Since the hotel is located outside India, this specific law does not apply to that property.
FAQ
1. Does this tax law apply to a hotel situated in a union territory?
Yes, it extends to the whole of India without any exceptions for union territories.
2. Does this law apply to international branches of Indian hotel chains?
No, it only extends to the whole of India.
3. What is the exact title I should look for in legal documents?
The official name is the Hotel-Receipts Tax Act, 1980.
Test yourself
Q1.Under Section 1 of The Hotel-Receipts Tax Act, 1980, what is the geographical scope of the law?
Q2.Under Section 1 of The Hotel-Receipts Tax Act, 1980, what year is included in the short title of the Act?
Q3.If a person is reading Section 1 of The Hotel-Receipts Tax Act, 1980 to find out if specific types of hotels are exempted, what will they find?
Q4.Based on Section 1 of The Hotel-Receipts Tax Act, 1980, how would a court view an argument that the law does not apply to a newly formed Indian state?