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Government of Punjab, Department of Excise and Taxation, Punjab issued two public notices which are printed in the Tribune dated 29-11-2008 one at page 7 and another at page 8 of this newspaper regarding imposition of Luxury tax in Punjab. These public notices are as under:-

 

At page 7 of the Tribune-

 

Government of Punjab

 

Department of Excise and Taxation, Punjab

 

Attention: Hotels & Banquet Halls/Marriage Palaces owners/Lawyers/Chartered Accoutants.

 

Public Notice

 

The Government of Punjab has promulgated an Ordinance levying Luxury Tax and issued notifications on 28-11-2008 as follows:-

 

1. Luxury provided in a hotel on payment of a sum not less than Rs. 200/- and above per day @ 8% ad valorem.

2. Luxury provided by Banquet Halls/Marriage Palaces charging Rs. 5000/- or more on each celebration.

 

In view of the above Ordinance, the owners of Hotels and Banquet Halls/Marriage Palaces should start charging tax from the customers with immediate effect.

 

The owners should also apply for registration to the concerned Asstt. Excise and Taxation Commissioner (AETC), Incharge of the District by 25.12.2008 and should deposit the tax on monthly basis by 15th of every month.

 

The first installment falls on 15th of January, 2009.

 

For further details and clarification, please contact the office of the concerned AETC, Incharge of the district or the office of the Excise and Taxation Commissioner, Punjab, Patiala on telephone No. 0175-2308005, 2212075.

 

Excise and Taxation Commissioner, Punjab

 

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At page 8 of the Tribune -

 

Government of Punjab

 

Department of Excise and Taxation, Punjab

 

Attention: Hotels & Banquet Halls/Marriage Palaces owners/Lawyers/Chartered Accoutants.

 

Public Notice

 

The Government of Punjab has levied tax @8% on luxuries provided in Hotels. The tax shall be levied and collected for lodging in a Hotel on payment of a sum not less than Rs. 200/- and above per day. The luxuries provided by Hotel include the charges for Air Conditioning, Telephone, Fax, Internet, Television, Radio Music, Health Club, Beauty Parlour, Swimming Pool, Conference Hall or other amenities whether such charges are received collectively or separately but excluding charges for food and drink.

 

The Government of Punjab has levied tax @10% on luxuries provided by Banquet Hall/Marriage Palaces charging Rs. 5000/- or more per celebration, which shall include charges for Air Cooling, Air Conditioning, Chairs, Tables, Linen, Utensils and Vessels, Shamiana, Tent, Pavillion, Electricity, Water, Fuel, Interior or Exterior Decoration, Music Orchestra, Live Telecast, etc. but excluding charges for food and drink.

 

The official gazette notification to this effect has been published and is available on the website of the department i.e. www.pextax.com and also at the office of the concerned AETC (in charge of the district).

 

For further details and clarifications, please contact the office of the concerned AETC (in charge of the district) or the office of the Excise and Taxation Commissioner, Punjab, Patiala on telephone No. 0175- 2213006. All concerned are requested to collect and deposit tax with immediate effect. Your cooperation shall be greatly valued.

 

Excise and Taxation Commissioner Punjab

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