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The Manipur Tax on Luxuries (Hotels and Lodging Houses) Act, 2000

14 sections · 0 chapters

Preamble
Section 1 Short title, extent and commencement :-
Section 3 Liability to tax.
Section 4 Explanation :- For the purpose of this sub-section, “child” means a person who has not completed twelve years of age.
Section 5 Exercise of powers and authorities:- : :
Section 7 Non-transferability of registration Certificate.
Section 8 Save as otherwise provided in section 9, certificate of registration shall be personal to the hotelier to whom it is granted and shall not be transferable.
Section 9 Certificate of registration to continue in certain circumstances.
Section 10 Returns :- H
Section 13 Accounts.
Section 14 Hotelier to declare the riame of owner of business.
Section 15 Such declaration may be revised from time to time.
Section 16 Payment of tax
Section 17 Rounding off the tax, etc.
Section 19 Power to make rules.

The Manipur tax on Luxuries (Hotels and Lodging Houses) Act, 2000

State Act · Manipur
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The Manipur Tax on Luxuries (Hotels and Lodging Houses) Act, 2000
Section 7

←Section 5 Section 8→

Section 7 of The Manipur Tax on Luxuries (Hotels and Lodging Houses) Act, 2000 — Non-transferability of registration Certificate

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5PreviousSection 5 Exercise of powers and authorities:- : :8NextSection 8 Save as otherwise provided in section 9, certificate of registration shall be personal to the hotelier to whom it is granted and shall not be transferable.

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