Act 72 (Hotels & Restaurants) General Index Register The detail information regarding proprietor will be stored into

the system. Name, G.I, Address, P.S, proprietor, address of the proprietor, Bank A/cs, PAN, Description- No. of rooms, No. of AC rooms, tariff, Banquet/ Conf. Hall, Restaurant (with area), Trade Licence, VAT No., Police Licence, Excise Licence, Night Club, Date of Starting Business & A.C. installation. Luxury The Tax is applicable for Hotel & Restaurants with AC in any of rooms or any part of the building. A Luxury Tax shall be paid by the proprietor of every hotel and restaurant in which there is provision for luxury Tax Calculation i) Within Kolkata @ Rs. 2000/- per annum for every 10 Sq. Mtrs. ii) @ Rs. 1500/- per annum for every 10 Sq. Mtrs. Within the area of Kolkata Metropolitan Planning Area. iii) Other Corporations - @Rs. 1500/- per annum for every 10 Sq. Mtrs. iv) Other than the above areas any areas - @ Rs. 500/- for every 10 Sq. Mtrs. Entertainment An Entertainment Tax shall be payable by every persons who is admitted into or enter any place, within either a Hotel or Restaurants, where an entertainment is provided. Tax Calculation Tax shall be calculated @ 30%of the total sum paid for all services including food and drinks and also including any admission fees. This Tax shall be recoverable from the proprietor. Payment of Entertainment Tax, Luxury Tax and Returns 4A. The entertainment tax recoverable from, and the luxury tax payable by a proprietor, shall be deposited into R.B.I and returns shall be furnished by him. (Form AA for Luxury Tax & Form A for Entertainment Tax) 4B. If the amount of entertainment tax payable or Luxury tax is not paid within the time as prescribed, proprietor shall pay a simple interest @1% for each month of default from the 1st day of such month next following the prescribed date upto the month prior to the month of assessment whichever is earlier. 4C.The State Govt. shall, in the prescribed manner pay a simple interest @ 2% per month of delay in making refund of tax paid in excess.

4D. Tax payable will be rounded off. Assessment of Tax and determination of interest If any proprietor fails to furnish return in respect of any period or if the authority is not satisfied that the return furnished for any period is correct or complete, the authority shall assess to the best of his judgment the amount of entertainment tax due from such proprietor and shall give such proprietor a reasonable opportunity of being heard. (Form BB for Demand Notice) In case of Luxury Tax, same procedure should be followed. No assessment shall be made after the expiry of 2 years of the end of the period. Form AA (Return of luxury tax payable) Financial Year Period ending on Type of property (Hotel/Restaurant) Name of proprietor Address For restaurant Floor area (luxury) Rate of Luxury tax Tax payable For Hotel Daily charges of a room provided with luxury (1) No. of rooms provided luxury (2) Aggregate of the no. of days occupied during the qtr. (3) Aggregate of the no. of days occupied during the qtr. By diplomats (4) Aggregate of the daily charges on which luxury tax is payable during the qtr. (Calc. 1X3 1X4) Rate of Luxury tax Tax payable Total amt of luxury tax payable during the period ending on Tax payable under 4A (one-fourth of amt. of luxury tax payable) Tax payable under section 4B Challan No. Challan Date Treasury Name, Address

Form A (Return of Entertainment Tax payable) Financial year Period ending on

Entertainment held on Performance on (Hotel/Restaurant) Total sum paid for all the services including food and drink and admission fees if any Cash memo, voucher, receipt etc. Amount of entertainment tax due Date of deposit in treasury Challan No. Challan Date Form BB (Notice of demand of Entertainment Tax, Luxury Tax and interest) Proprietor name Address Previous Notice Date Assessed Entertainment Tax Period started on Period ended on Assessed luxury tax Assessed year Interest amount Total Amt payable Treasury name, address Due Date Entertainment Tax payable Entertainment Tax paid Entertainment Tax Due Luxury Tax payable Luxury Tax paid Luxury Tax Due Interest Payable Interest paid Interest due Excess paid entertainment tax Excess paid luxury tax Excess paid interest