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State of Rajasthan - Section
Section 4 in The Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Rules, 1997
4. [ [Deleted by Notification No. S.O. 59, dated 14.7.2014 (w.e.f. 30.8.1997).]
***]| 4. Issue of Certificate of Registration.- (1) Certificate of registration shall be issued in form LTH - 2, within a period of thirty days from the date of receipt of the application.(2) Notwithstanding anything contained in sub-rule (1), the Luxury Tax officer may, if satisfied that the application is complete in all respect and in supported by an affidavit, may issue the certificate of registration the same day.(3) The certificate issued under this rule shall not be transferable.(4) If the certificate of registration is lost or misplaced or accidentally destroyed, a duplicate of it may be issued by the Luxury Tax officer, as the case may be, on an application by the hotelier on payment of a fee of rupees ten.(5) Where a hotelier has more than one place of business, subject to sub - rule (4) of rule 3, the registration certificate shall be issued for the principal place of business as declared by the hotelier in his application for registration and for each such other place of business, a certified copy of registration, to be known as the associate certificate of registration, shall be obtained by the hotelier on payment of a fee of twenty rupees per copy.(6) The Luxury Tax officer shall, while issuing the additional certificate of registration, mention therein as well as in the original certificate of registration the full address of such other place of business along with the name in which such business is being carried on, and in case where such place of business is outside his jurisdiction, shall send a copy of the additional certificate of registration to the Luxury Tax officer within fifteen days of the issue of such certificate, in whose jurisdiction such place of business is situated.(7) The certificate of registration or the additional certificate of registration shall remain valid until it is cancelled.(8) Where a registered or 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 may suo motu or on application of such hotelier on a plain paper, shall after making such enquiry as may be necessary and after affording an opportunity of being heard cancel the certificate of registration with effect from the date on which the hotelier ceases to be liable to pay tax or from the date the Luxury Tax officer deems proper under the facts and circumstances of the case. |