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[Cites 0, Cited by 0] [Section 3] [Entire Act]

State of Maharashtra - Subsection

Section 3(2) in The Maharashtra Tax on Luxuries Act, 1987

(2)There shall be levied a tax on the turnover of receipts [in respect of luxuries covered by sub-clause (f) of clause (g) of section 2] [These words, brackets, letters and figures were inserted by Maharashtra 11 of 1992, Section 38(i).] at the following rates namely:-
"[(a) Where the charge for luxury provided in a hotel isnotexceeding rupees seven hundred and fifty per day, perresidential accommodation. [Clause (a) and (h) were substituted by Maharashtra 12 of 2010, Section 8, w.e.f. 1-5-2010.] Nil
(b) Where the charge for luxury provided in a hotel exceedingrupees seven hundred and fifty but does not exceed rupeestwelvehundred per day, per residential accommodation. 4 per centum of such turnover of receipts.]
(c) Where the charge for luxury provided [10 per centum ofsuch turnover of receipts.] in a hotel exceeds twelve hundredrupees per day:
[Provided that, where the charges are levied otherwise than on daily basis, then the charges for determining that tax liability under this section shall be computed proportionately for a day per residential accommodation based on the total period of such accommodation for which the charges are made.] [This proviso was substituted by Maharashtra 20 of 2002, Section 26(b).]