Section 12 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
12. Registration.
(1)Every hotelier liable to pay tax under this Act shall obtain registration certificate from the appropriate [Luxury Tax Officer or any other Officer not below the rank of Assistant Commercial Taxes Officer authorised by the Commissioner in this behalf] [Substituted 'Luxury Tax officer' by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.] in such manner and form as may be prescribed.(2)Every hotelier required to obtain a registration shall within sixty days from the date of commencement of this Act or if he was not carrying on business on that date shall within thirty days of his becoming liable to pay tax, apply for grant of a registration certificate.(3)No hotelier liable to pay, tax under this Act shall provide accommodation by way of business, unless he possesses a valid certificate of registration as provided by this Act:Provided that, it shall be lawful for the hotelier to provide or continue to provide accommodation by way of business, if the hotelier has applied for registration within the prescribed time.(4)If the [Luxury Tax Officer or any other Officer not below the rank of Assistant Commercial Taxes Officer authorised by the Commissioner in this behalf] [Substituted 'Luxury Tax officer' by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.] is satisfied that the application for registration is in order, he shall register the applicant and issue to him a certificate of registration in the prescribed form.(5)A registration certificate granted under sub-section (4) shall be given from the date on which liability to tax arises under this Act.(5A)[ When a hotelier liable to get registration, does not make application under sub-section (2), the Luxury Tax Officer or any other officer not below the rank of Assistant Commercial Taxes Officer authorised by Commissioner in this behalf, after affording an opportunity of being heard to such hotelier, shall grant him registration certificate from the date he becomes liable to pay tax under his Act and such registration shall take effect as if it has been granted under sub-section (4).] [Inserted by Rajasthan Act No. 5 of 2016, dated 9.4.2016.](6)The Luxury Tax officer may, after considering any information furnished or otherwise called for or received under any provisions of this Act, amend from time to time the certificate of registration.(7)Where a registered hotelier discontinues, transfers or otherwise disposes of his activity of providing accommodation by way of business or where he ceases to be liable to pay the tax, the [Luxury Tax Officer or any other Officer not below the rank of Assistant Commercial Taxes Officer authorised by the Commissioner in this behalf] [Substituted 'Luxury Tax officer' by Rajasthan Finance Act, 2014 (Act No. 14 of 2014), dated 31.7.2014.] may suo motu or on application of such hotelier in the prescribed form, shall, after making such inquiry as may be necessary, cancel the certificate of registration with effect from such date as he may fix in accordance with the rules:Provided that, the cancellation of certificate of registration on an application of the hotelier or otherwise shall not effect the liability of the hotelier to pay the tax (including any penalty or interest) due for any period upto the date of cancellation whether such tax (including any penalty or interest) is assessed before or after the date of cancellation.
