Assam Tax On Luxuries Act, 1994

Section 1

Section 1: Short Title and Commencement This section provides the title of the Act and specifies when it shall come into effect. It establishes that the Act may be cited as the "Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 1994."

Section 2

Section 2: Amendment of Section 2 This section amends Section 2 of the principal Act, which defines various terms used within the legislation. It may include changes to definitions relevant to luxury tax, such as "luxury," "hotel," and "lodging house," ensuring clarity in the application of the law

Section 3

Section 3: Amendment of Section 4 This section modifies Section 4 of the original Act, which pertains to the levy of luxury tax. The amendments may involve changes in tax rates or criteria for determining taxable services provided by hotels and lodging houses.

Section 4

Section 4: Amendment of Section 5 This section alters Section 5 related to the assessment and collection of luxury tax. It may introduce new provisions for how taxes are assessed, collected, or enforced, ensuring compliance with updated regulations. Section 5: Amendment of Sectio

Section 5

Section 5: Amendment of Section 6 This section revises Section 6, which deals with appeals against assessments made under the luxury tax framework. The amendments might establish new procedures or grounds for appeal, enhancing the rights of taxpayers.

Section 6

Section 6: Amendment of Section 7 This section amends Section 7 concerning penalties for non-compliance with the provisions of the luxury tax law. It may introduce stricter penalties or clarify existing penalties for failure to pay taxes or comply with reporting requirements.

Section 7

Section 7: Repeal and Savings The final section provides for the repeal of any previous laws or provisions that conflict with this amendment while ensuring that any ongoing proceedings or rights accrued under those laws are preserved. This section helps to maintain legal continuity despite changes in legislation.