Telangana Tax on Luxuries Act, 1987 (Act No.24 of 1987) – Amendments - Notification

GOVERNMENT OF TELANGANA

ABSTRACT

Telangana Tax on Luxuries Act, 1987 (Act No.24 of 1987) –

Amendments - Notification – Issued.

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REVENUE (COMMERCIAL TAXES-II) DEPARTMENT

G.O.MS.No. 15 Dated: 12-01-2016.

Read the following:-

1. The Andhra Pradesh Reorganization Act, 2014

(Central Act No.6 of 2014)

2. G.O.Ms.No.145, Revenue (CT.II) Dept., dated 25.8.2015

3. From the CCT, TS, Hyd., Ref.No.A(1)/154/2015, dt.18.11.2015

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ORDER:

In the G.O. 2nd read above, the Andhra Pradesh Tax on Luxuries Act, 1987

has been adapted to the State of Telangana.

2. The Commissioner of Commercial Taxes in his letter 3rd read above, has

submitted proposals for certain amendments to the Telangana Tax on Luxuries

Act, 1987.

3. Government after careful examination of the matter, have decided to

amend the said Act suitably.

4. Accordingly, the following Notification will be published in an

Extra-ordinary Issue of the Telangana Gazette, dated:19.01.2016.

NOTIFICATION

In exercise of the powers conferred by section 101 of the Andhra Pradesh

Reorganization Act, 2014 (Central Act No.6 of 2014) the Government of

Telangana hereby makes the following order namely,-

1. This order may be called the Telangana Tax on Luxuries (Amendment)

order, 2016.

2. In Section 4A of the said Act :-

(1) Before the Explanation under sub-section (1), a new sub-section

(1)(a) is inserted as follows:

“(1)(a) : No Hospital or Hotel to which Luxury Tax is applicable

shall conduct business in Telangana State unless such Hospital or Hotel obtains, on application, a registration in the prescribed form.”

(2) for sub-section (2) the following shall be substituted namely:

“(2) : Every tobacconist or Hospital or Hotel required to obtain a

registration under sub-section (1) or sub-section (1)(a) as the case may be shall make an application in this behalf to such authority and accompanied by a fee of rupees five hundred.”

(3) In sub-sections (5), (6), (7), (8), (9) and (10) after the words “Tobacconist”, the words “Hospital or Hotel” shall be inserted.

(BY ORDER AND IN THE NAME OF THE GOVERNOR OF TELANGANA)

AJAY MISRA

PRINCIPAL SECRETARY TO GOVERNMENT

************

GOVERNMENT OF TELANGANA

ABSTRACT

Telangana Tax on Luxuries Rules, 1987 - Amendments - Notification - Issued.

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REVENUE (COMMERCIAL TAXES-II) DEPARTMENT

G.O.MS.No. 16 Dated: 12-01-2016

Read the following:-

1. The Andhra Pradesh Reorganization Act, 2014

(Central Act No.6 of 2014)

2. G.O.Ms.No.146, Revenue (CT.II) Department, dated 25.8.2015

3. From the CCT, TS, Hyd., Ref.No.A(1)/154/2015, dt.18.11.2015

* * * *

ORDER:

In the G.O. 2nd read above, the Andhra Pradesh Tax on Luxuries Rules,

1987, have been adapted to the State of Telangana.

2. The Commissioner of Commercial Taxes in his letter 3rd read above, has

submitted proposals for certain amendments to the Telangana Tax on Luxuries

Rules, 1987.

3. Government after careful examination of the matter, have decided to

amend the said Rules suitably.

4. Accordingly, the following Notification will be published in an

Extra-ordinary Issue of the Telangana Gazette, dated:19.01.2016.

NOTIFICATION

In exercise of the powers conferred under sub-section (1) of section 26 of

Telangana Tax on Luxuries Act, 1987 (Act No.24 of 1987), the Government of

Telangana hereby makes the following amendment to the Telangana Tax on

Luxuries Rules, 1987 issued in G.O.Ms.No.585, Revenue (S) Department, dated

11.6.1987 and published in the Rules Supplementary to Part-I Extraordinary

Issue of the Andhra Pradesh, Gazette No.38, dated 12.7.1987, as subsequently

amended from time to time, and adapted to the State of Telangana vide

G.O.Ms.No.146, Revenue (CT-II) Department, dated 25.8.2015.

AMENDMENTS

In the said rules,-

(1) In rule 2, in sub-rule (1), for clause (g) the following shall be substituted,

namely,-

“Registering authority means:

(1) The Deputy Commercial Tax Officer in whose jurisdiction the

tobacconist applies for registration of his principal place of business

under sub-section (1) of Section 4A.

(2) The Assistant Commercial Tax Officer or the Officer Authorized by

the Commissioner of Commercial Taxes in whose jurisdiction the

Hospital or Hotel applies for registration of his principal place of

business under sub-section (1)(a) of Section 4A.”

(2) In rule 4A, (a) in sub-rule (1),

(i) for clause (a), the following shall be substituted, namely,

“(a) Made by a tobacconist in Form ‘R’ to the Registering authority of

the area concerned and made by Hospital or Hotel in Form-H to the

Registering authority of the area concerned as the case may be.”

(ii) for clause (b), the following shall be substituted, namely,

“(a) Signed in the case of proprietary business, by the proprietor, or in

the case of firm, by all the partners, or in the case of business owned

by a Hindu undivided family, by the “Karta” of the family, or in the

case of a company incorporated under the Companies Act, 1956

(Central Act 1 of 1956), by a director, managing agent or principal

officer thereof by whatever name he may be called or in case of society

or in the case of trust or in the case of any other association of

persons, by the principal officer managing the business or authorized

signatory in respect of others.”

(iii) In clause (c), (d), after the words “tobacconists” / “tobacconist”, the

words or “Hospital or Hotel” shall be inserted.

(b) In sub-rule 4:

(i) for clause (a), the following shall be substituted, namely,-

“(a) The registering authority after receipt of the application from the

tobacconist or Hospital or Hotel shall if he is satisfied after making

such enquiry as he considers it necessary that the application is

bonafide and the particulars furnished therein are correct and

complete and security if any demanded has been furnished, register

the application and shall grant a certificate of registration to the

applicant in form LD or HD as the case may be within one working

day from the date of receipt of the application.”

(ii) Clause (b) shall be omitted.

(iii) for clause (c ) the following shall be substituted namely,-

“(a) If for any reason, the certificate of registration cannot be issued

within the period specified above, the registering authority shall give

the applicant a notice of further enquiry or a notice to show cause

notice against rejection of the application within a period of one

working day from the date of receipt of application.”

(iv) for clause (d ) the following shall be substituted, namely,

“(a) If the certificate of registration is not received by the applicant

within one working day from the date of submission of his application

or if no notice is received by him within the period of one working day

from the date of submission of application, his application shall be

deemed to have been duly registered.”

(v) In sub-rules (5), (6) and (7) after the words “tobacconist” the words or

“Hospital or Hotel” shall be inserted.

The following Form–H and Form-HD are prescribed as follows:

FORM-H

Application for the Registration as a Hospital or Hotel under

Section 4A of Telangana Tax on Luxuries Act, 1987

(Sub-Section (2) of Section 4-A read with

Clause (a) of Sub-Rule (1) of Rule 4A)

Assistant Commercial Tax Officer,

Circle	Division

1. Name of the Hospital or Hotel ..........................................................

Address of Hospital or Hotel :	Door No:	Street
(Principal place for which	Locality	Town/City/Mandal
registration now applied)	District	Pin code No
	Phone No:	Fax No:
	E-mail:	Website/URL:

2. TVAT Registration No. if any :......................................................

CST Registration No. if any .............................................

Profession Tax Registration No. if any .....................................

3. Income Tax Permanent Account No. ..........................................

4. Occupancy Status of the Hospital or Hotel: Owned/Rented/Leased/Rent-Free/Others

5. Status of the Hospital or Hotel :

Sole Proprietorship Partnership Private Limited Co.

Public Ltd.Company Society Govt. Enterprises

Others (Specify)

6. Bank Account Details of Hospital or Hotel : Name & Address of the Banks, Branches and Code, IFS code and Account Numbers.

7. Name and address of additional branches of Hospital / Hotel:

8. Full details of Sole Proprietor/Each Partner/Each Director/Each Member of Managing Committee/Other Responsible Person :

All in Block Letters and Legible

Full Name
Father’s / Husband Name
Date of Birth
Extent of interest in the present Firm/ Company/ Society / Trust/Others
Other Business interest in the State if any
Other Business interest outside the State if any
Present Residential Address with Telephone Number and Email address if any
Permanent address if any
Income Tax Permanent Account Number (PAN)
Passport size Photograph shall be affixed
Signature

Note: 1. Furnish hereunder the above said information in the above proforma for all the

additional Partners / Directors / Members / Responsible person.

2. A copy of the Partnership deed/Memorandum & Articles of Association / By

Laws of the Society / Trust shall be signed by each Partner / Directors /

Managing Committee as the case may be shall be enclosed.

9. Details of main place of Hospital or Hotel for which registration is now applied.

Type of Rooms	No. of Rooms	Tariff for each room (excluding food, drink and telephone calls)	No. of Beds fixed	Charges for each extra bed	Estimated occupancy for each room including guest / attendant per day	Estimated amount to be realized per month (3 X 6)	Estimated amount per year (7 X 12)
1	2	3	4	5	6	7	8

Note: Type of room specify dormitory/cubical/single room/double room/three bed

room/suite all whether with AC or without AC.

10. Details of branches of Hospitals or Hotels located in other places in the State (the

information shall be furnished hereunder in the above said proforma).

11. Language in which books are written:

12. Name and Designation of the person authorized to receive notices / orders

Declaration : I ___________________, S/o or H/o __________________ status of the above

Hospital or Hotel that the particulars given are correct and true to the best of my

knowledge and belief. I am authorized to file this application. I undertake to notify

immediately to the registering authority in the Commercial Taxes Department of change

in any of the above particulars.

Date of Application: Signature with Stamp

FORM-HD

(Sub-Section (1)(a) of Section 4-A read with Sub-Rule 4(a) of Rule 4-A)

LUXURIES TAX REGISTRATION CERTIFICATE FOR HOSPITAL / HOTEL

Registration No:

I hereby certify that ______________________________________ whose place of Hospital /

Hotel is situated at : -----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

is registered with Telangana Tax on Luxuries Act, 1987, with effect from _________ day of

_________ 20

The additional place/s of branch/s of Hospital / Hotel is /or situated at :-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------

Given under my hand at ____________ on the __________ day of __________20

The holder of this certificate shall abide by all the provisions of Telangana Tax on

Luxuries Act, 1987 and the Rules framed thereunder as amended from time to time.

Assistant Commercial Tax Officer

(Registering Authority)

_________________ Circle

_________________ C.T. Division

M/s. ___________________________________

_________________________________________

Note: The above Registration Number must appear on all :

1. Invoices,
2. Returns to be filed,

3. Correspondence with the Commercial Taxes Department