State Act

Jharkhand Taxation on Luxuries in Hotels Act, 2011

This Act was repealed on 1 July 2017 by the Jharkhand Goods and Services Tax Act, 2017, s.174; it may still apply to matters that began before then.

12. Escaped amount of rent detected before assessment:- (1) If the prescribed authority, in course of any proceeding or otherwise is satisfied that any proprietor:- (a) has concealed any amount of rent or particulars thereof with a view to reduce amount of tax payable by him under this Act ; or (b) has furnished incorrect statement of rent in the return furnished under sub-section (1) and (2) of section 7; the prescribed authority shall, after giving such proprietor an opportunity of being heard, by an order in writing, direct that he shall in addition to any tax which is or may be assessed under section 9, pay by way of penalty, a sum not exceeding two times but not less than equal to amount of tax on concealed particulars of rent. (2). the penalty under sub-section (1) may be imposed before completion of assessment and for determining the amount of penalty the prescribed authority may determine the amount of tax provisionally.