The Assam Tax on Luxuries (Hotels and Lodging Houses) (Amendment) Act, 2007

THE ASSAM GAZETTE '51"'3ft'ft<r ~ EXTRAORDINARY ~~'8'~~~~ <. PUBLISHED BY THE AUTHORITY Registered No. 768/97 rf~ 287 Nxr~, 1~, 29 15!T'il~, 2007, 7 15N, 1929 (~) No. 287 Dispur, Wednesday, 29thAugust, 2007, 7th Bhadra, 1929 (S.E.) GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR LEGISLATIVE DEPARTMENT : : LEGISLATIVE BRANCH NOTIFICATION The 28th August, 2007 No. LGL. 72/2004/64. -- The following Act of the Assam Legislative Assembly which received the assent of the Governor is hereby published for general information. ASSAM ACT NO. XVI OF 2007 (Received the assent of the Governor on 27th August, 2007) THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) (AMENDMENT) ACT, 2007 AN ACT 1864 THE ASSAM GAZETTE, EXTRAORDINARY, AUGUST 29, 2007 Preamble. Snort title, extent and commence­ ment. Amendment of section 2. Amendmenl of section 3. further to amend the Assam Tax On Luxuries (Hotels and Lodging Houses) Act, 1989. V/hereas i1 is expedient further to amend the Assam Tax On Luxuries (Hotels and Lodging Houses)) Act. l 989, hereinafter referred to as the principal Act, in the manner b~~relnafo:,r appcariug, It is hereby enacted in the Fifty-eighth Year of the Republic of India as follows:- 1.(1) This Act may be called the Assam Tax On f ,uxw-ies (Hotels and Lodging Houses) (Amendment) Act, 2007. · (2) It shall have the iike extent as the principai Ad. (3) It shall come into force at once. 2. !n the pr!ncipal Act, in section 2, in clause (5), after the words and punctuation mark "lodging hoi;.se," and h:fore the words "an inn". the words and punctuation mark "luxury bi1at; heritage home," shall be inserted." 3. In the principal Act, in section 3. after sub-section (2). a new sub­ section {2A) shall be insened, namely:- "(2A). Notwithstanding <mything conLained in sub-section (2), there shall be levied a tax on the turnover of receipts of a luxury boat and heritage home at the rate of five per centum of such turnover of receipts." Assam Act V of 1989. MOHD. A. HAQUE, Secretary to the Government of Assam, Legislative Department. GUWAHATI- Printed and Published by the Dy. Director (P&S). Directorate of Ptg. & Sty., Assam, Guwahati-21, · (Ex-Gazette) No. 573-500-600-29-08-2007.