Section 17 in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
17. Assessment, Rectification and Reassessment.
(1)The amount of tax due from a hotelier liable to pay tax under this Act, shall be assessed separately for each financial year (known as assessment year) by the Luxury Tax officer having jurisdiction:Provided that such officer may, after giving the hotelier a reasonable opportunity of being heard, provisionally assess tax, due from any hotelier for any period at any time if no full tax payable by him is deposited or if no return is filed by him or if evasion of tax in any form is detected against him:Provided further that the provisional assessment made in the preceding proviso shall be subject to the final assessment.(2)If the Luxury Tax officer is satisfied that the returns furnished by a registered hotelier in respect of any period are correct and complete, he shall assess the amount of tax due from the hotelier on the basis of such returns.(3)If the Luxury Tax officer is not satisfied that the returns furnished by a registered hotelier in respect of any period are correct and complete, and he thinks it necessary to require the presence of the hotelier or the production of further evidence, he shall serve on such hotelier a notice requiring him on a date and at a place specified therein, either to attend and produce or cause to be produced all evidence on which such hotelier relies in support of his returns or to produce such evidence as is specified in the notice. On the date specified in the notice, or as soon as may be thereafter, the Luxury Tax officer shall, after considering all the evidence which may be produced, assess the amount of tax due from the hotelier.(4)If a registered hotelier fails to comply with the terms of any notice issued under sub-section (3) the Luxury Tax officer shall assess, to the best of his judgment, the amount of tax due from him.(5)Where all the returns are filed by a registered hotelier for any year, no order of assessment under sub-section (3) of (4) in respect of that year shall be made after the expiry of three years from the end of the said year, and if for any reason such order is not made within the period aforesaid, then the returns so filed shall be deemed to have been accepted as correct and complete and the assessment shall be deemed completed accordingly:Provided that, where a fresh assessment is to be made in view of any order made in appeal under this Act or by the High Court or by the Supreme Court such assessment shall be made within on year from the date of the receipt of such order by the Luxury Tax officer:Provided further that, in computing any period of limitation laid down in this sub - section the time during which the assessment remained stayed under the orders of any competent authority or of the High Court or of the Supreme Court shall be excluded:Provided also that, the Commissioner in the interest of the revenue and for reasons to be recorded in writing, issue directions not to proceed with the assessment of any particular hotelier or class of hoteliers for any particular period and the period covered by such direction to stay the assessment proceeding shall be excluded in computing the period of limitation laid down in this sub-section.(6)If a registered hotelier does not furnish return in respect of any period by the prescribed date, the Luxury Tax officer shall, at any time within five years from the end of the year in which such period occurs, after giving the hotelier a reasonable opportunity of being heard, proceed to assess, to the best of his judgement, the amount of the tax (if any) due from him.(7)If the Luxury Tax officer has reason to believe that a hotelier is liable to pay tax in respect of any period, but has failed to apply for registration or failed to apply for registration within time as required under the Act, the Luxury Tax officer shall, at any time, within eight years from the end of the year in which such period occurs, after giving the hotelier a reasonable opportunity of being heard, proceed to assess, to the best of his judgement, the amount of tax (if any) due from the hotelier in respect of that period, and any period of periods Subsequent thereto.(8)Notwithstanding anything contained in foregoing provisions of this section, where the Luxury Tax officer is not satisfied about the correctness or the completeness of the accounts of a hotelier, or where no method of accounting has been regularly employed by a hotelier, the Luxury Tax officer may, after giving the hotelier a reasonable opportunity of being heard, assess to the best of his judgment, the amount of tax (if any) due form him.(9)With a view to rectifying any mistake apparent from the record, any authority referred to in this Act or the rules made there under, may amend any order passed by it:Provided that no rectification under this sub-section shall be made after the expiry of [three] [Substituted by Rajasthan 9 of 1997, w.e.f. 30-3-1997.] years from the date of the order sought to be amended.(10)If for any reason there is any under assessment in any form of any hotelier, the Luxury Tax officer suo motu or on the direction of the Commissioner or the Deputy Commissioner may proceed to reassess such hotelier:Provided that such reassessment shall not be made after the expiry of [five years] [Substituted by Rajasthan 9 of 1997.'w.e.f. 30-3-1997.] from the end of the relevant assessment year.
