GOVERNMENT OF THE PUNJAB
EXCISE AND TAXATION
DEPARTMENT
THE PUNJAB HOTEL TAX
RULES
NOTIFICATION.
[11th Jan, 1992]
No. SO.TAX(E&T) 8 (1)/89. In exercise of the powers
conferred by section 18 of the Punjab Finance Act, 1965 (W.P Act I of 1965)
read with section 12 thereof and in supersession of rules notified vide
Notification No. 419.687-65/C Tax. II (F), dated 4.4.1966. the Government of
the Punjab is pleased to make the following rules:-
1.
(1) These
rules may be called the Punjab Hotel Tax Rules, 1992.
(2) They shall come into force at once.
2.
In these rules, unless the context otherwise requires,
the following expressions shall have the meanings hereby respectively assigned
to them, that is to say:-
(a)
“Act” means the Punjab Finance Act, 1965, (W.P. Act I
of 1965);
(b)
“Director General” means Director General, Excise and
Taxation, Punjab or Additional Director General, Excise and Taxation, Punjab.
(c)
“District Officer/Director, Excise and Taxation” means
an officer appointed by the
Government to discharge the
functions and to perform the duties of a District Officer/Director Excise and
Taxation, in any specified area. *
(d)
“District Officer/Excise and Taxation Officer” or
“Deputy District Officer/Excise and Taxation Officer” means an officer
appointed by the Government to discharge the functions and to perform the
duties as such, in any specified area.”
(e)
“Form” means a form appended to these rules;
(f)
“Hotel Owner” means the owner of a hotel liable to tax
and includes the manager of the hotel or any other person who is receiving or
is entitled to received on his own account or on account of owner the daily charges
of any lodging unit of such a hotel;
(g)
“Hotel” means a hotel in respect of which the tax is
payable;
(h)
“Tax” means the tax payable under Section 12 of the
Act;
(i)
“Treasury” means a Treasury or Sub-Treasury or a Branch
of a Bank in the Punjab authorized to receive payment on behalf of Government;
and
(j)
“Year” means the financial year commencing from 1st July and ending on 30th June.
3
(1)
Every hotel owner shall within 7 days of the close of
each calendar month furnish to the “District Officer/Excise and Taxation
Officer” or “Deputy District Officer / Excise and Taxation Officer” as the case
may be, a statement in form H.T.1 accompanied by a treasury receipt or a cheque
drawn on a scheduled bank representing payment of the tax for the month for
which the month for which the said statement is furnished.
(2)
If, the opinion of the District Excise and Taxation
Officer the statement furnished by a hotel owner under sub-rule (1) is not
correct or is incomplete or the “District Officer/Excise and Taxation Officer”
or “Deputy District Officer / Excise and Taxation Officer” as the case may be,
has reasons to believe that the amount of tax shown in the return is suppressed
to evade or reduce the actual tax a liability, he shall, after giving such
hotel owner an opportunity of being heard, proceed to determine to the best of
his judgment, the amount of tax payable by him.
Amendment vide Notification No.
SOAI(E&T)3-116/2000 dated 22.12.2001.
4.
(1)
Every order of assessment shall be in writing and in
case the “District Officer/Excise and Taxation Officer” or “Deputy District
Officer / Excise and Taxation Officer” as the case may be, determines the
amount of tax at a figure different from that appearing from the statement
furnished by a hotel owner under sub-rule (1) of Rule 3, the order shall
briefly state in reasons therefore.
(2)
The *“District Officer/Excise and Taxation Officer” or
*“Deputy District Officer / Excise and Taxation Officer” as the case may be, or
any other officer not below the rank of Excise and Taxation Inspector authorize
by him may make physical or on the spot verification of the number of lodging
unit in a hotel on any day, keeping in view the convenience of the person
occupying the lodging unit.
5.
The “District Officer/Excise and Taxation Officer”
or “Deputy District Officer / Excise and
Taxation Officer” as the case may be, shall:-
(a)
assess the total number of lodging units in a hotel
actually occupied; and
(b)
assess and collect the tax.
6.
The “District Officer/Excise and Taxation Officer”
or “Deputy District Officer / Excise and Taxation Officer” as the case may be,
shall maintain a register of demand and collection of tax in respect of every
hotel in form H.T.2.
7.
(1)
Every hotel owner, who is liable to pay the hotel tax
shall maintain a register H.T.6.
and an inspection note book mechanically serial numbered which
shall be produced to the inspecting officer on demand for the purpose of recording his observations with respect to
the inspection carried out by him.
(2)
Entries in the register H.T.6 shall be completed by the
hotel owner within 6 hours of the check out time to which the entry relates.
(3)
Register H.T.6 may be inspected by an Officer of Excise
and Taxation Department not below the rank of an Inspector.
8
(1)
Every hotel owner shall unless he has already paid the
tax, on receipt of the notice in form H.T.3 from the “District Officer/Excise
and Taxation Officer” or “Deputy District Officer / Excise and Taxation
Officer” as the case may be, shall pay the tax within seven days.
(2)
If no return is furnished by the hotel owner in response
to notice in from H.T.3 or fails to avail himself of an opportunity of being
beard in person, the “District Officer/Excise and Taxation Officer” or “Deputy
District Officer / Excise and Taxation Officer” as the case may be, shall after
making such enquires as he may deem necessary, assess to the best of his
judgement the Hotel Tax payable by him and issue a demand notice in form H.T.4.
(3)
The tax demand notice may be accompanied by a treasury
challan in form H.T.5.
9 (1) If the tax or party thereof has
remained unpaid after the period specified in the demand notice under rule 8
duly served on the hotel owner has expired, the “District Officer/Excise and
Taxation Officer” or “Deputy District Officer / Excise and Taxation Officer” as
the case may be, may call upon such hotel owner show cause why the penalty
provided under Section 14 of the Act be not imposed and the “District
Officer/Excise and Taxation Officer” or “Deputy District Officer / Excise and
Taxation Officer” as the case may be, after such hotel owner has been given
reasonable opportunity of hearing may impose a penalty on such hotel owner
accordingly.
Amendment vide Notification No.
SOAI(E&T)3-116/2000 dated 22.12.2001.
(2) If any sum due on account of
tax or the penalty imposed is not paid within the period allowed for such
payment, the “District Officer/Excise and Taxation Officer” or “Deputy District
Officer / Excise and Taxation Officer” as the case may be, shall proceed to
recover the same as arrears of Land Revenue.
10. (1) Any person aggrieved by an
order of the “District Officer/Excise and Taxation Officer” or “Deputy District
Officer / Excise and Taxation Officer” as the case may be, made under these
rules or under Section 12 of the Act may prefer an appeal against such order to
the District Officer/Director Excise and Taxation within 30 days of the
communication to him of the said order.
(2)
The Director General, Excise and Taxation may be his
own motion at any time, or on an application made within a period of one year
from the date of the taking of any proceedings or passing of any order by the
“District Officer/Excise and Taxation Officer” or “Deputy District Officer /
Excise and Taxation Officer” as the case may be, or the District
Officer/Director Excise and Taxation call for and examine the record of the
proceedings or the order for the purpose of satisfying himself as to the
legality or propriety of the same and pass such order in reference thereto as
he may consider fit.
(3)
An appeal under Sub-Rule (1) or an application under
Sub Rule (2) shall be preferred by means of a Memorandum and shall be
accompanied by a certified copy of the order appealed against.
11 (1) The authority making an order
under these rules may review it in order to correct clerical or arithmetical
error or nay erroneous insertion or any mis-description apparent or
arithmetical error or any erroneous insertion or any mis-description apparent
on any erroneous insertion or any mis-description apparent on the face of the
record.
(2) The District Officer/Director Excise and Taxation may
on an application made to him in this behalf by an aggrieved person, by an
order in writing, with reasons therefore direct refund or adjustment of any tax
wrongly colleted from the hotel owner.
IMTIAZ AHMAD CHEEMA
SECRETARY TO
GOVERNMENT OF THE PUNJAB EXCISE AND TAXATION DEPARTMENT.
NO. & DATE EVEN.
A copy is forwarded to:-
1.
The Superintendent, Government Printing Press, Punjab,
Lahore for publication in the Punjab Gazette. It is requested that 20 copies of
the Gazette notification may be supplied to this Department.
2.
All Administrative Secretaries to Government of the
Punjab.
3.
All Heads of Attached Departments in the Punjab.
4.
All Commissioners/Deputy Commissioners in the Punjab.
5.
The Director General, Excise and Taxation, Punjab.
Lahore.
6.
The Addl. Director General, Excise and Taxation.
Punjab, Lahore.
7.
All Directors, Excise and Taxation in the Punjab.
8.
All Excise and taxation Officer in the Punjab.
9.
the Section Officer (Taxation Government of the Punjab
Finance Department, Lahore.
10.The
Assistant Draftman-II Government of the Punjab, Law and Parliamentary Affairs
Department w/r to this letter No.Legis:5-6/89/4530 dated 23.12.1991
SECTION OFFICER (TAX)
EXCISE
AND TAXATION DEPARTMENT
•
Amended vide Notification No. SOAI(E&T) 3-116/2000 dated 22-12-2001
FORM H.T.I
See Rule 3(1)
(a)
Name and address of the hotel with telephone number.
(b)
Name and address of the hotel owner/hotel manager.
(c)
Number of rooms category-wise.
(d)
Daily charges category-wise.
(e)
Check out time.
(f)
The month and year to which the statement relates.
(g)
Total number of lodging units actually occupied
category-wise (details of daily occupancy may be attached).
(h)
Total tax payable.
(i)
Date and amount of tax paid.
(j)
Nature of proof of payment. (k) Date of filing the statement.
DECLARATION
I/We
declare to the best of my/our knowledge and belief that the information
furnished in the above statement is true and complete and that no concealment
has been made to evade or reduce liability.
SIGNATURE OF
THE HOTEL OWNER
FORM H.T.2 See Rule 6.
|
Month & Year
|
No.
rooms categorywise
|
of
|
No.
lodging units
Categorywise
|
of
|
Tax due
|
Tax deposited
|
Penalty if any
|
Mode
of payment
|
Balance if any
|
Remarks
|
|
1
|
2
|
|
3
|
|
4
|
5
|
6
|
7
|
8
|
9
|
H.T. 3.
NOTICE UNDER RULE 8(1) OF THE PUNJAB HOTEL TAX RULES.
………….District
Dated …………..199
To
--------------------
-------------------
Whereas
you have failed dot furnish a return in form H.T.I
AND
WHEREAS from information received there are grounds to believe that you are
liable to assessment and payment of hotel tax and you have not paid the same.
NOW
THEREOF you are hereby required to submit to the undersigned within 7 days of
the service of this notice on you, a return in form H.T.I and also show cause
for failing to submit the return/for non-payment of the tax within the time
schedule prescribed under rule 3(1).
Please also take notice that in
case you fail to submit to return as hereby called for, the amount of hotel tax
payable by you and such penalty as is considered appropriate for failing to pay
the tax will be determined by the competent authority to the best of his
judgment.
EXCISE
AND TAXATION OFFICER
DISTRICT--------------------------------
FORM H.T.4
NOTICE OFASSESSMENT AND DEMAND OF HOTEL LODGERS TAX
--------------
District
Dated---------199
To
----------------
--------------
Please take notice that a sum of
Rs.--------------- only is due from you as hotel tax assessed for the month
------------of in respect---------------Hotel alongwith a penalty of
Rs.----------for failure to submit the return in form H.T.I and
Rs.--------------for failure to pay the tax within the prescribed period.
2.
You are required to pay the tax for the month of
----------------and penalty as aforesaid within 7 days from the date of service
of this notice into the Treasury/Sub Treasury/National Bank of Pakistan
at-----------
3.
A challan in triplicate is enclosed for the purpose.
EXCSIE
AND TAXATION OFFICER
------------
DISTRICT.
IN TRIPLICATE
FORM H.T.
See Rule 8 (3)
Challan No.-----------Challan of cash paid into the
Treasury/Sub-Treasury
State Bank of Pakistan
National
Bank of Pakistan
|
S.No. in the hotel owner
register
|
Name &
Address of hotel owner
|
Period for Amount to be
which tax is deposited due
|
To be filled in by the
Departmental Officer of the Treasury.
|
|
|
|
Head of Account.
|
Order of the Bank
|
|
|
|
0000000-Tax
Revenues.
|
Date.
|
Correct,
receive and
0200000-Indirect Tax grant receipt
(Commodities
&
Transactions) Signature and full
designation of the 0290000-Other officer ordering the Indirect Taxes money to be paid in.
0295000-Tax
on
Hotels
leved order
Finance Act, 1965
FORM H.T.6 Day,
month and the year
See Rule
Name & of the Hotel--------------
Total number of lodging units category-wise ------------
|
Units
Categorywise actually occupied.
|
Daily charges
|
The amount of Hotel Tax payable
|
Signature of the
Hotel
Owner/Manager
|
Remarks.
|
|
1
|
2
|
3
|
4
|
5
|
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