THE MEGHALAYA TAX ON LUXURIES (HOTELS & LODGING HOUSES) (AMENDMENT) ACT, 1991
An Act Further to amend the Meghalaya Tax on Luxuries( Hotels and Lodging Houses) Act 1991.
Be it enacted by the Legislature of the State of Meghalaya in the Sixty-second Year of the Republic of India as follows :-
Short title and commencement.
1. (1) The Act may be called the Meghalaya Tax on Luxuries Hotel and Lodging Houses) (Amendment) Act, 2011.
(2) It shall come into force at once.
Amendment of Section 3
2. In section 3 of the Meghalaya Tax on Luxuries(Hotels and Lodging Houses) Act, 1991, for clauses (a),(b),(c),(d),(e) and (f), the following new clauses (a),(b),(c), ),(d),(e) and (f), shall be substituted, namely:-
“(a) is below Rs.200/- ……………………………….5%
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(b) exceeds Rs.200/- but does not exceed Rs.500/-……………….......7%
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(c) exceeds Rs.500/- but does not exceed Rs.1000/-………………….8%
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(d) exceeds Rs 1000/- but does not exceed Rs.2500/-…………………10%
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(e) exceeds Rs.2500/-………………………………20%
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