12. Amendment in Section 22 of Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 1988).
- After sub-section (2) of Bihar Act 5 of 1988 the following new sub-section (3) shall be added namely -"(3)Where-(a)the tax has been collected under the Bihar Taxation on Luxuries in Hotels Act, 1988 but the same has not been deposited before the date of commencement of the amendment to sub-section (1) of Section 1 of the said Act, the tax so collected by any person under the said Act shall be deposited under the provisions of the aforesaid Act and the rules made thereunder, as if the amendment to sub-section (1) of Section 1 has not come into force;(b)a return or statement is required to be filed under the Bihar Taxation on Luxuries in Hotels Act, 1988, but the same had not been filed before the commencement of the amendment to sub-section (1) of Section 1 of the said Act, such return or statement, as the case may be, shall be filed under the provisions of the aforesaid Act and the rules made thereunder, as if the amendment to sub-section (1) of Section 1 has not come into force by the person liable to file such return or statement;(c)a return has been filed, under the Bihar Taxation on Luxuries in Hotels Act, 1988 by any proprietor for any year and no Tax assessment in respect of that year has been made before commencement of the amendment to sub-section (1) of Section 1 of the said Act, the proceedings for the Tax assessment for that year shall be made or be continued as if the amendment to sub-section (1) of Section 1 has not come into force and such Tax assessment shall be made by the Tax assessing authority specified under Provisions of the said Act or rules made thereunder;(d)a person aggrieved by any decision made or order passed under the Bihar Taxation on Luxuries in Hotels Act, 1988 has not filed any appeal or an application for review or revision before the date of commencement of the amendment to sub-section (1) of Section 1 of the said Act, such person may file an appeal or make an application for revision or review, as the case may be, under the provision of the said Act and the rules made thereunder to the prescribed authority for disposing of such appeal or application, as if the amendment to sub-section (1) of section 1 has not come into force;(e)an appeal or an application for review or revision has been filed under the Bihar Taxation Luxuries in Hotels Act, 1988 before the commencement of the amendment to sub-section (1) of Section 1 of the said Act, such appeal, application for review or revision, as the case may be, shall be continued and disposed of in the manner prescribed under the Provisions of the said Act or rules made thereunder as if the amendment to sub-section (1) of Section 1 has not come into force;(f)any proceeding for refund or recovery of tax under the Bihar Taxation on Luxuries in Hotels Act, 1988 has been initiated before the commencement of the amendment to sub-section (1) of Section 1 of the said Act, such proceeding shall be continued in the manner prescribed under the provision of the said Act and the Rules framed thereunder as if the amendment to sub-section (1) of Section 1 has not come into force;(g)any proceeding for refund or recovery of tax under the Bihar Taxation on Luxuries in Hotels Act, 1988 has not been initiated before the commencement of the amendment to sub-section (1) of Section 1 of the said Act, such proceeding shall be initiated and disposed of in the manner prescribed under the provision of the said Act and the Rules framed thereunder as if the amendment to sub-section (1) of Section 1 has not come into force;(h)any proceeding under Section 12 of the Bihar Taxation on Luxuries in Hotels Act, 1988 has not been initiated before the commencement of the amendment to sub-section (1) of Section 1 of the said Act, such proceeding shall be continued and disposed of in the manner prescribed under the Provisions of the said Act and the Rules framed thereunder as if the amendment to sub-section (1) of Section 1 has not come into force."
