Section 15 in The Goa Tax on Luxuries Rules, 1988

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State of Goa - Section

Section 15 in The Goa Tax on Luxuries Rules, 1988

15. Reduction of receipt for levy of tax.

- A registered [hotelier or proprietor, as the case may be] [Substituted by the (Sixth Amendment) Rules, 2010.] may, in respect of any receipt on which luxury tax is payable by him, either,-

(i)exclude the amount, if any, collected by him separately by way of tax from the receipt on which tax is leviable; or

(ii)where the tax is not separately collected, deduct from the receipt as per tariff charged, a sum calculated in accordance with the formula given in the Table hereunder:-

The formula shall be as follows:

Receipt as per tariff charged multiplied by "R" means the rate of tax| R100 + R

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State of Goa - Section

Section 15 in The Goa Tax on Luxuries Rules, 1988

15. Reduction of receipt for levy of tax.