Section 25 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
25. Accounts and Records.
(1)Every hotelier liable to pay tax under this Act an every hotelier who is required so to do by the Luxury Tax officer by notice served on him, shall keep a true account of the Luxury provided by him in the hotel as prescribed in the Rules.(2)If the Luxury Tax officer considers that the accounts kept are not sufficiently clear or are ineligible to enable him to determine whether or not the hotelier is liable to tax during any period, or are so kept as not to enable a proper scrutiny of the returns or the statement furnished, the Luxury Tax officer may require such hotelier by notice in writing to produce information in the proforma and such details and evidence as in his opinion is necessary for the purpose of proper assessment.(3)The commissioner may, subject to such directions or restrictions as may be prescribed in this behalf by notification in the official Gazette, direct any class of hoteliers to maintain accounts and records showing such particulars regarding their business in such form, and in such manner, as may be specified by him.(4)Every registered hotelier shall keep all his accounts, registers and documents relating to his business at the place or places of business specified in his certificate of registration or, with the previous approval of the Luxury Tax officer at such other place as may be approved by the Luxury Tax officer.
