DOCU - Information on Uttar Pradesh Value Added Tax ...ntnonline.net/Uttarakhand/Notifications/(13)_885_2011.pdf · First Journal in Uttar Pradesh and Uttarakhand Providing online

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[13] UTTARAKHAND

THE UTTARAKHAND LUXURIES TAX IN HOTELS (AMENDMENT) RULES, 2011

In pursuance of the provisions of clause (3) of Article 348 of the Constitution of India, the Governor is pleased to order the publication of the following English translation of Notification No.885/2011/17(120)/XXVII(8)/2009, dated 19 August,2011 for general information .

Uttarakhand Shashan VITTA ANUBHAG-8

NO.885/2011/17 (120)/XXVII(8)/2009 Dehradun : Dated :19August, 2011

Notification

In exercise of the powers conferred under sub-section (1) of Section 13 of The

Uttarakhand(The Uttar Pradesh Taxation and Land Revenue Laws Act,1975)

Adaptation and Modification Order, 2002, the Governor is pleased to make the

following amendments in the Uttarakhand Luxuries (in Hotels) Tax Rules,

2009:-

THE UTTARAKHAND LUXURIES TAX IN HOTELS (AMENDMENT) RULES, 2011 1- Short title and commencement:

(1) These rules may be called The Uttarakhand luxuries Tax In Hotels (Amendment) Rules, 2011.

(2) They shall come into force at once. 2- Amendment of Rule3:

In the Uttarakhand Luxuries Tax (In Hotels) Rules, 2009, for the existing rule 3, set out in column-1 below, the rule set out in column-2 shall be substituted; namely-

Column-1 Existing Rule

Column-2 Substituted Rules

3: Period within which and the manner in which the tax be paid: The amount of tax payable by a proprietor under sub-section (1) of section 5 of the Act shall be paid into a Government Treasury or the State Bank of India by a challan in L.T. Form I within five days after the end of the month to which the tax collected by the proprietor relates.

(A):Application for Registration: (i) Every hotel owner who is required to be registered under section 6(3) of the Act shall submit an application for registration to the assessing authority or any other officer authorised by the Commissioner in Form-10. The application for registration shall be submitted electronically on departmental website. The hotel owner submitting the application for registration shall be duly introduced by an existing registered dealer of three years standing, an Advocate or by a Chartered Accountant or Cost


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Account. The application shall be accompanied by copies of passport size photographs of the proprietor, or each adult partner of the firm, or of each adult co- parcener of the Hindu Undivided Family, as the case may be, duly attested by an Advocate or a Gazetted officer along with PAN of business issued by the Income Tax Department, and shall be under the signature of- (a) the proprietor or any person authorised to act on his behalf in case of proprietorship business. (b) a partner duly authorized by all other partners in case of partnership firm. (c) the karta in case of Hindu Undivided Family. (d) the Managing Director or Director or a person authorised by the Board of Directors in case of a limited company. (e) the President or Secretary in the case of Society, Club or Association of persons. (f) the Head of the office of any other person authorized by him in case of a department of a State Government or the Central Government or a Corporation or a local body. (g) trustee in case of a trust. (h) the receiver or guardian of a minor or an incapacitated person where business is in the name of the minor/incapacitated person. (i) in any other case, person duly authorized by the hotel owner or any other person authorized by a competent authority. (ii) For obtaining registration, certified copies of the following documents shall be produced before the assessing authority or any other officer authorised by the Commissioner. The originals shall be produced at the time of


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verification of such documents. (a) For Proof of deposit of

Registration Fee (i) Challan or e-challan;

(b) For proof of identity of the individuals- any one of the following

(i) Passport of the individual (ii) Voter ID Card of the individual (iii) PAN card of the individual (iv)Driving License of the individual; and (v) Passport size photograph of the individual attested by an Advocate or a Gazetted officer (c) For proof of residential

address of the indifiduals- any one of the following containing the name and residential address of the individual-

(i)Passport of the individual (ii) Voter ID Card of the individual (iii) Driving License of the individual (iv) Bank account statement/Pass Book of the individual along with a leaf of cancelled cheque of such account (v) Registered sale deed or lease deed of the house, as the case may be. (vi) Latest receipt of property tax of municipal corporation, council/ Gram Panchayat, as the case may be, or property tax assessment order (vii) Latest paid telephone bill. (viii)Latest paid electricity bill of UPCL. (ix) Certificate issued by an officer of revenue department, not below the rank of Tehsildar. (d) For proof of the address of

all the business premises of the hotel owner (other than Department/Corporation/ Company/ Institution of Central /State Govt. or


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Local Bodies)-any one of the following containing name of the business and the address of the premises-

(i)Registered sale deed or ownership deed of the business premises or agreement with the builder in the case of owner. (ii) Property Tax assessment order (iii) Proof of tenancy/sub tenancy like tenancy agreement or rent receipt or lease or license or consent letter etc. supported by documents showing ownership of license holder or person giving consent, in case of tenant/sub tenant. (iv)Meter sealing certificate issued by UPCL of the premises. (v) Certificate issued by an officer of revenue department, not below the rank of Tehsildar (vi) Certificate issued by SIDCUL or DIC or (vii) Development authority. (viii) Bank account statement/Pass Book of the business along with a leaf of cancelled cheque of such account. (e) For proof of, constitution of

hotel ownership (other than proprietor)-

(i) Registered partnership deed in case of the partnership firm. (ii) Document by which HUF was created in case of a HUF. (iii) Memorandum of association and article of association and Bank a/c statement of the business in case of a company. (iv) By-laws of Society, Club or Association in case of society, club or association. (v) Certificate issued by the Head of the department or office incase of Govt. Department or corporation. (vi) Trust deed in case of a trust. (f) For proof of authority in the


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name of the applicant (other than proprietor)

(i) Authority letter given by all other partners of a partnership firm to such partner who is signing the registration application. (ii) Document (containing the name of karta) by which HUF was created in case of a HUF. (iii) Authority letter given by the board of directors to such director or manager/employee of a company who is signing the registration application. (iv) Resolution of appointment of the person as President or Secretary in case of a society, club or association. (v) Authority letter given by the Head of office of a department of state Govt. or Central Govt. or Corporation or Local Body to such officer or employee who is signing the registration application. (vi) Resolution passed by all the trustees in the name of a trustee to authorise him to sign the registration application. (vii) Authority letter given by the incapacitated proprietor of the business to the person who is authorized to sign the registration application. (viii) Copy of deed or relevant document in case of receiver or guardian of a minor or an incapacitated person. (g) For proof of registration

under other Acts (if such registration is applicable)

(i) Registration Certificate Under The Shop or Commercial Establishment Act (ii) Registration Certificate Under the Mandi Act (iii) Registration Certificate issued by the Registrar under the Firms and Society Act


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(iv) Registration Certificate Under the Service Tax Act (v) Registration Certificate Under the Industries Act (vi) Registration Certificate Under the Central Excise Act (vii) Registration Certificate Under the Drugs and Cosmetics Act (viii)Registration Certificate issued by Registrar under the Companies Act (ix) Registration Certificate issued by KVIC or KVIB (x) Registration Certificate Under the Trade Marks Act,1999 (xi) Registration Certificate under Value Added Tax Act (xii) Registration Certificate under any other Act of a State or The Central Govt. (h) List of documents submitted for registration- ……………………………………….. …………………………………………………………………………………… Provided that the assessing authority or any other officer authorised by the Commissioner may require a hotel owner who is not already registered under the Act, to furnish all or any information as per Form 10 and such hotel owner whenever so required shall furnish correct, complete and information; Provided further that the application for registration shall not be accepted if it is not complete and the required annexures and documents are not submitted and such application shall not be considered to be an application made under this rule. (iii) Each application for registration shall be accompanied by satisfactory proof of deposit of fee and penalty specified in the Act, where payable.


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(iv) An application for registration shall be made within thirty days of the date on which the hotel owner becomes liable to registration; Provided that the hotel owners who have become liable for registration between 29th April; 2011 and the date of publication of these rules, may submit the application for registration up to thirty days from the date of publication of these rules. (v) Where a hotel owner has more than one unit of hotels in the State, he shall make a single application for registration in respect of all such unit specifying therein one of such units as the principal place of business and submit it to the assessing authority or any other officer authorised by the Commissioner in whose jurisdiction such principal place of business is situated. The assessing authority of such principal place of business shall send the intimation of registration to the concerned assessing authorities under whose territorial jurisdiction such other units are located. (vi) Hotel owner furnishing application online shall produce the original documents for verification on date and time fixed by the assessing authority or any other officer authorised by the Commissioner. (vii) Notwithstanding anything contained in this rule, the assessing authority or any other office authorised by the Commissioner may require a hotel owner who is not already registered under the Act, to furnish all or any information or documents including the PAN of


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the business required as per this rule in Form 10 and such hotel owner, whenever so required, shall furnish correct, complete and true information or documents. (viii) Where submission of registration application electronically is not feasible the Commissioner may grant the facility of its manual submission. (ix) Fees for Registration: (a) The hotel owner shall furnish along with the Application for Registration satisfactory proof of deposit of a fee of rupees one thousand; (b) If the hotel owner makes an application for registration after the expiration of the period prescribed and submits along with the application for registration satisfactory proof of deposit of specified fee rupees one thousand for registration and in addition also penalty, if any, as prescribed under section 10 of the Principal Act, he shall be granted registration from the date he submits his application for registration. (c) The registration granted to such a hotel owner shall remain enforce so long as the hotel owner continues to be liable to registration under the Act. (x) Grant of Registration Certificate: (a) If the Assessing Authority is satisfied that the application for registration is in order, the information furnished is correct and complete and fee under sub-rule (2) and penalty under sub-section (3) of Section 10 where payable, has been deposited, he may, register the hotel owner and issued he may and grant to him the registration certificate in form


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11. (b) If the application is incorrect, incomplete, is not in order or the fee or penalty has not been paid, the Assessing authority or any other officer authorised by the commissioner may, after serving, on the hotel owner a notice to show cause,reject the application. (c)Every Registration Certificate in Form 11 shall bear the registration number and it shall be entered in the Register of Registered hotel owners. The necessary administrative directions regarding the allotment of registration numbers shall be issued by the commissioner. (d) The Assessing Authority or any other officer authorised by the commissioner, shall furnish to the hotel owner, free of cost, an attested copy of the registration certificate for every additional place of business specified therein. (e) A Registration certificate granted under these rules shall not be transferable. Where a registered hotel owner is succeeded in the business by another hotel owner by transfer, reconstitution, or otherwise, the hotel owner so succeeded shall obtain a fresh Registration Certificate in accordance with these rules. (f) If a Registration Certificate is lost, destroyed or defaced, the Assessing Authority or any other officer authorised by the commissioner shall, on being satisfied that the certificate has so been lost, destroyed or defaced, issue a duplicate copy thereof on presentation of an application by the dealer which shall be accompanied by satisfactory proof of deposit of a


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fee of Rs.50/- (g) Commissioner may, from time to time, issue necessary instructions in relation to the disposal of registration application in a fixed time frame and procedure to be followed in respect of online registration, amendment in registration, disposal of such application and other matters relating to the grant of registration. (xi) Cancellation of Registration Certificate: If a hotel owner who has been granted a Registration Certificate in Form 11 is satisfied that he is no longer liable to such registration, he may apply to the Assessing Authority or any other officer authorised by the commissioner, within fifteen days of the occurrence of any event requiring the cancellation of a registration certificate, for the cancellation of his certificate. The Assessing Authority or any other officer authorised by the commissioner shall, after such enquiry as he may consider necessary, either cancel the certificate or reject the application: Provided that the hotel owner’s application for cancellation of registration certificate shall not be rejected without giving the hotel owner a reasonable opportunity of being heard. (B): Period within which and the manner in which the tax be paid: The amount of tax payable by a hotel owner under sub-section (1) of section 5 of the Act shall be paid into a Government Treasury or the State Bank of India by a challan in L.T. Form I within five days after the end of the month to


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which the tax collected by the hotel owner relates.

3-Substitution of Rules 7: For the existing rule 7 of the said “Principal Rules” given in column- I below, the following rule 7 in column-2 shall be substituted; namely-

Column-1 Existing Rule

Column-2 Substituted Rules

Appeal: Any person aggrieved by the order of assessment made under sub-section (2)of section 6 of the Act may, within three months from the date of the order or his knowledge thereof, apply to the appellate authority prescribed in rule 8 for the annulment or modification of the assessment and, on such application, the applellate authority may confirm, annual or modify the assessment and order the refund to such person the whole or part ,as the case may be, of any amount paid by him towards assessment.

Appeal: (1)Any person aggrieved by the order of assessment made under sub- section (2) of section 6 of the Act may, within three months from the date of receipt of the order, apply to the appellate authority prescribed in rule 8 for the annulment or modification of the assessment and, on such application, the appellate authority may confirm, annul or modify the assessment and order the refund to such person the whole or part, as the case may be, of any amount paid by him towards assessment. (2) Both the parties may, within three month from the date of receipt of order passed under sub-section(1), file second appeal before the Commercial Tax Tribunal. (3) The provisions laid down under Value Added Tax Act and Rules, 2005, shall mutatis-


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mutandis apply in respect of filing and disposal of second appeal.

4. Amendment of Rule 8:

In the existing rule 8 of the “Principal Rules”, after sub-rule (b), the following sub- rule shall be added; namely- (c) Trade Tax Tribunal in cases of second appeal.

(HEMLATA DHONDIYAL) SECRETARY, FINANCE.

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L.T. FORM-10

(See sub-rule (1) of Rule3)

APPLICATION FOR REGISTRATION UNDER SECTION 6(3) OF THE

UTTARAKHAND TAXTATION AND LAND- REVENUE LAWS

(AMENDMENT) ACT,2011

To,

The Assessing Authority, Commercial Tax

Sector……………Circle………

1-(a) Name of applicant: ………………….…………………………………………….. (b) Father’s/Husband’s name: ………………………………………………………………… (c) Residential address: ………………………………………………………………..

……………………………………………………………..

(d) Status in business: ………………………………………………………………

2-(a)Name of Hotel Owner ………………………………………………………………

(b) Constitution of business (a)Proprietorshi (b)Partnership (c)HUF (d)Government Co.

(Tick the applicable) (e)Public Ltd.Co. (f)Private Ltd. Co. (g) Government Corporation

(h)Public Sector Undertaking (i)Government Department/Society/ Club/Trust (j)Others

(Please specify) …………………………….

(3) Name and complete address of Head Office declared amongst the hotel units situated

in Uttarakhand: ……………………………………………………………..

……………………………………………………………..

Tel. Ph.N0………….Fax………………e-mail…………

4-Name and address of other hotel units (including Head Office unit)

SI.No.

Name and address of other hotel units

Date of commencement of hotel unit

Telephone number, fax,e-mail

If hotel is on rent

Amount of rent per month

Date from which take on rent

1-

2-


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3-

4-

5-Luxuries provided for users (unit wise)

Name and address of units

SI.No. Luxuries No.

1. Room

2. Suite

3. Conference hall / Marriage hall/ Community hall

4.

Whether following amenities are available yes/no

1- Swimming pool

2- Spa

3- Beauty parlor

4- Other health improvement related facilities

5- Sales Centres

6- ………………..

7- …………………

6- Amount of annual rent received from hotel (approximate) …………….

7-Details of bank accounts

Sl. No.

Nam of Bank Branch address Name of Account

Account Number

Remarks

1-

2-

3-

4

8-(a) Accounts maintained in: Computerized system Manual system

(Tick which is applicable)

(b) Accounting year from……………….To……………………..

(c) Name of books of account …………………………………………………

Ordinarily maintained: ……………………………………………….

(d) Address of places where books of accounts are /will be ordinarily kept

(i) for current year…………………………………………….

(ii) for previous years………………………………………….

9-Registration Number

(if any) (i) Under Uttarakhand Trade Tax Act ……………………

(ii) Under Central Sales Tax Act …………………….

(iii) PAN under Income Tax Act …………………

(iv)Under Companies Act …………………..

(v)Under Service Tax Act …………………..

10-Details of deposit of (a) Treasury challan No………..Dated………..........


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Rsgistration fees Amount Rs……….(Registration fees…..Late fee….)

(including late fee, if any) Name of Bank (with Branch)/ ……………………….. Treasury or Sub-Treasury ………………………………

11-Details of annexure(See rule 3(1))

(i)Details of Proprietor/Partners/Members and Karta of Joint Hindu

Family/Trustee/Receiver or Guardian of a minor or incapacitated

person/Directors and Principal Officers of Private Limited Company or Public

Limited Company (as the case may be) in Annexure—l or Annexure-ll(Total---

sheets.)

(i)………………………………. (ii)……………………………………

(iii)…………………………….. (iv)……………………………………

DECLARATION

I, ………………………………….(applicant) do hereby declare that to the best of

my knowledge and belief the particulars furnished in this application are true

and complete, and no material particular has been concealed.

Place:……………………… Signature of the applicant …….

Name: ……………………..

Dated:……………………… Status in business ………………

WITNESS: (SEAL)

Signature (1) ………………….. (2) ……………………………………

Name: ………………….. ……………………………………

S/o: ………………….. ……………………………………

Full address: ………………….. ……………………………………

………………….. ……………………………………

Signature and details of the person Signature: ………………………..

Who has attested signature and Name: ………………………..

Photograph of the applicant Status: ………………………..

(SEAL)

ANNEXURE-I(L.T.Form-10)

Passport size

photograph of

the applicant

to be affixed


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(Annexure-to Application for Registration)

Details of particulars of Proprietor/Partners/Members and Karta of Joint

Hindu Family/Trustee/Receiver/duly authorized by person or Guardian of a

minor or incapacitated person or (as the case may be):

(A)Personal details –

1-Full name

2-Father’s/Husband’s name

3-Date of birth/Age

4-Present residential address

5-Permanent residential address

6-Status in business and extent of interest

7-PAN under Income Tax Act

(B) Details of other business in Uttaranchal in which

the person has any interest:

1-Name and style of business

2-Full address of principal place of

business

3-Nature of business

4-Sale Tax Registration No. with

Circle/Sector where registered

5-Any arrears against business

establishment

(C)details of all immovable properties owned or in which the person has any

interest:

PHOTOGRAPH

(Passport size)

To be affixed


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1- Description of property

(House No./Khasra No./

Mohalla/Village/Town/ Tahsil/ District

2-Nature and extent of interest in property

3-Estimated value of such interest

Signature and Photographs Attested

Signature …………………………………… Signature ………………………………

Name …………………………………… Name ……………………………………

Status …………………………………… Status ……………………………………

Date ………………………………………..

Note:- Copy of document in support of the ownership of the property should be

attached.

ANNEXURE-II(L.T.form-10)

(Annexure-to Application for Registration)

Details of particulars of Directors/ duly authorized person by the board

of directors of a Private Limited Company or Public Limited Company (as the

case may be):

PHOTOGRAPH (Passport size)

To be affixed

(A)Personal details –

1-Full name

2-Father’s/ Husband’s name

3-Date of birth/ Age

4-Present residential address

5-Permanent residential address


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6-Status in business and extent of interest

7-PAN under Income Tax Act

(B)Details of other business in Uttaranchal in which the person has any

interest:

1-Name and style of business

2-Full address of principal place of business

3-Nature of business

4-Sale Tax Registration No. with Circle/ Sector where registered

5-Any arrears against business establishment

Signatures and Photographs Attested

Signature …………………………………… Signature ………………………………

Name …………………………………… Name ……………………………………

Status …………………………………… Status ……………………………………

Date ………………………………………..

Note:-Copy of document in support of the ownership of the property should be

attached.

L.T.Form-II

Registration Certificate

(See rule3)

For office use only

Certified that M/s …………………….(name of hotel) whose head office of

business is situated ……………………………….(complete address) is hereby

registered as a dealer under sub-section (3) of section 6 of the Uttarakhand

Taxation and land Revenue Laws (Amendment) Act, 2011 with effect

form………………..and is allotted the registration number as follows-

Name and address of other hotel units situated in Uttarakhand

1-……………………………………………………………….

0 5


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2-………………………………………………………………..

3-………………………………………………………………..

4-………………………………………………………………..

Certificate issued Book no. Serial no.

Assistant Commissioner……………….

Sector…………………………………..

Circle…………………………………….

(Seal Date………………………………………..

Details of amendments made in Certificate of Registration after

issue of the Certificate

Date of order

Nature of amendment (in brief) Date from which amendment is effective

Signature of Asst. Comm.

Note: ( 1) Please use separate sheet where space is inadequate.

(2)In address (where required in the form), please give complete details as

House No., Street, Mohalla, Village/Town/ City, post office and District.

(3)Regarding SI. No.5 and6 in the form, if the business place/ places is/ are

owned by the dealer, the proof of ownership and, if rented, copies of lease deed

should be attached.

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Documents

DOCU - Information on Uttar Pradesh Value Added Tax ...ntnonline.net/Uttarakhand/Notifications/(13)_885_2011.pdf · First Journal in Uttar Pradesh and Uttarakhand Providing online