The ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) ACT, 1989
###### Registered No. A-12

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##### EXTRAORDINARY .

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###### PUB!,lSHID BY AUTHORITY I ;

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;ff 49 ~-t'l~ . ~(Jji~<!, 2i Jl~:'f, 1989, 1 <f!<!Sl, ~911 (~<J)

No. 49 f)bpar, Friday, 21st' April, l989 . 1st Vaisaklla.

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';. ;_ .. ·

GOVERNMENT OF ASSAM

ORDERS BY THE GOVERNOR

LEGISLA'l'IVE DEPARTMENT LEGISLATIVR BRANCH

NOTIFICATION

The 20th Ap1il, 1989

No. LGL.31/89/61.- The foilowing Act of the ~ssam

Legislative Assembly which received the assent of the
###### Governor is hereby published for general · information.


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40~ THE ASSAM GAZETTE. EXtRAORDlNARY, ApRtL ~I, 1989

             - --·------ -             -             -

ASSAM ACT No. V of 1989
Received the assent of the Governor on 12th April 1989)

###### THE ASSAM TAX ON LUXURIES (HOTELS AND
 LODGING HOUSES) ACT, 1989 ·

An
Act

to provide for the imposition of a tax on luxu-
###### ries in hotels and lodging houses.

Preamble. Whereas it is necessary to make an addition
to the revenues of Assam and, for that purpose,
###### it is expedient to impose a tax on the luxuries
in hotels and lodging houses and to provide for
matters connected therewith.

###### It is hereby enacted in the Fortieth Year of
the Republic of India as follows :-

Short title, 1. (1) This Act ·may be called the Assam Tax.

~="~:- On Luxuries (Hotels and Lodging Houses) Act, 1989 .
ment. _i_

(2) It extends to the whole of the State of
Assam.

_J_

(3) It shall be deemed to have come into force
with effect from the first day of April, 1989.

Defln.ition.s, ~· In this Act, unless the context otherwise re-

quires,-

(1) ''assessing officer" in relation to any ho-

         - elier. means the authority competent to assess the
hotelier in accordance with section 5 of this Act;

(2) "business" includes the activity of provi-
ding residential accommodation and any other ser-
vice in connection with, or incidental or ancillary

_I_ to, such activity of providing residential. accommo-

dation, by a hotelier for monetary consideration;

-~ (3) "Commissioner'' means the Commissioner cf

###### Taxes, Assam; ·


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( 4) "concessional rate" in relation to a luxury ·

provided in a hotel, means a rate lower than the
normal rate fi.x·ed by any Government, authority, or
under any law for the time being in force;

(5) "hotel" includes a residential · accommoda-
tion, a lodging house, an inn, a public house or
a bullding or part of a bu_ilding, where residential
uccommodation is provided by way of business; ·

( 6) "hotelier" means, in relation to a hotel, the
person Y [1]ho owns the hotel and includes a per~on

who for the time being is in charge of the manage-
ment of the hotel;           -

_(7)_ "luxury provided in a hoter• means accom-

. modation and other services provided in a hotel,
the rate of charges for which including the charges
for air-conditioning, telephone, television, radio,
music, entertainment, extra b .. ds and the like, is
one hundred rup .~ es per person per day or more;
###### but does not include the supply of food and drinks
where such supply is separately char~ed for;

(8) ''person" includes any company or .associa-

tion or body· of individuals whether incorporated
or not, and also a Hindu undivided family, a firm,
a local authority, a State Government and the Cen-
tral Government ;           -

(9) "place of business" includes an office, or
any other place · which a hotelier uses for the pur-

. pose .of his business or where' ·he keeps his books
of accounts ;            -

( 10). ''prescribed'' means prescribed by rules

_made under this Act; _

(11) ''receipt" means the amount of monetary
consideration received or receivable by a hotelier or

. by his agent for anv luxury· provided in a hotel;

(12) "registered hotelier" .means a hotelier t e·

gistered ·under Section 6 of th1_s Act;


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(13) "rules" means rules made under this Act~

(14) .''State '' means the State of Assam;

( 15) "tax" means the , tax levied on luxuries

.. provided in a hotel payable under this Act;

(16) ''turnover of receipts" means the aggregate

###### of the amounts of monetary co:i.sidnation received
or receivable by a hotelier or by his agent in respect
###### of the luxuries provided in a hotel during a giyen
perioQ..

I,.iability to 3. (1) Subject to the provisions of this Act

tax. and the rules made thereunder there shall be
levied a ' tax on the turnover of receipts of a
hotelier.              -

(2) There · sha11 be levied . a tax on the
turnover of receipts at the following rates, namely :-

(a) Where the charge for Nil.

luxury · provided in a hotel is less
than one hundred rupees per · day

.per person-

(b) Where the charge for Ten per cen-
luxury provided m a hotel is one tum of such

. hunrired rupees or more but does turnover of
not exceed two . hundred rupees receipts.
per day per person-· -

                    - (c) Where the charge for Fifteen · per
luxury provided in a hotel exceeds centum . of
two hundred rupees but does not such turnover
exceed three hunrlred rupees per of receipts .

. day per person-·

(d) Where the charge for Twenty per
luxury provided in a hotel exceeds centum of
three hundred rupees per day per such turnover

###### person- · · of receipts.
Provided that, where the charges are levied
otherwise than on daily .basis or pu person then
the char¥es for determinmg the tax liability under
this section shall be computed proportionately for


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a day and per person . based on the total period
of occupation of the accommodation for which
the charges are made and tht> n umber of persons
actually occupying or permitted to occupy accor-
ding to the rules or practice of the hotel.

(3) . Where, in addition to the charges for
luxury provided · in a hotel, service charges are
levied and appropriated by the hctelier and not
paid to the staff then · such charges shall be
deemed to be part of the charges fo r luxury
provided in the hotel.            -

( 4) Where luxury provided in a hotel to any

person ( not being an employee of the hotel )
is r:ot charged at all, or is charged at .a conce-
ssional rate, nevertheless there shall be levied
and collected the tax on ~ch luxury at th e

rates specified in sub-section(2) , as if foll charges
for such luxury were paid to the hotelier.

( 5) Where luxury provided in a hotel for

a specified number of persons, is shared by more
###### tha.n the number specified, then, unless the

additional person · is a child occupying the room
along with his parent er guardian and no separate
charge is recovered for tf.e child, in . addition to
the tax levied for luxury prcvided to the specified
number of persons, there shail be levied and
recovered separately the tax in · ·respect of the

charg~s : made for the extra persons accommodated .

. Explanation.- For the purpme of this sub-
section, " child " means a person who has not
completed twelve years of age.

(6) The tax shall not be levied and payable

iri respect of the turnover of receipts for supply
###### of food and drinks, on the sale of which the
hotelier is . liable to pay' sales tax under the Assam
Sales Tax Aci, · 1947 (Assam Act XVII of 1947).

(7) For the purposes of this Act, tax collected
separately by the hotelier shall not be considered
to be part of the receipt or the turnover of
receipts of the hotelier.


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                                            - THE ASSAM GAZETTE. E .. \.T.H.AORDINARY APRIL 21, 198

Liability of 4. (1) Subject to the ptovisi.ons of this .Ket and

hotelier to the rules made thereunder, there shall be paid by

pay tax. every hotelier who is liable to- pay tax under this
Act, the tax or taxes leviable in accordance with
the provisions of this Act.

(2) If a person other than the owner (incJu-

ding part~owner) is for the ti me being in charge

###### of the hotel, then such person and the owner (including

part-owner) shall jointly and severally be liable to
pay the tax.

Exercise of 5. The authorities competent to assess, recover

powers. ':'nd and enforce payment of tax under the Assam Sales

authonues. Tax Act, 194 7, hereinafter referi ed to as the sales

tax law, shall, within their local jurisdiction

under the sales tax law, be competent to assess,

recover and enforce payment of tgx due from any
hotelier whose place of business is located within
such jurisdiction r-.s if the tax were a tax under the
sales tax law and the hotelier a dealer, with.in the

meaning of the sales tax law, carrying on business
withiri such jurisdiction . and, subject to the provisions
###### of this Act and the rules, notifications and orders

made thereunder, the said authorities, for this purpose,
may exercise all or any oft-he powers they have under ·

the sales tax law, and the provisions of the sales
tax law, i:ncluding provisions relating to inspections
assessment, registration of the transferee of a bu-

siness, imposition of tax liability of a person
carrying on            - usiness on the transferee of, or suc-
cessor to, such business, transfer of liability of any
firm or Hindu undivided family to pay tax in the
event of dissolution of s.uch firm or partition of

such family, appeals, revisions, references, refunds,
rebates, payment of interest, compounding of
offences and treatment of documents furnished by
a dealer as confidential, shall mutatis mutandis
apply accordingly.

Registration. 6· (1), No. hctelier liable tO pay the tax under

section 3 shall provide accommodation by way of

. business, unless he possesses a valid certificate of

registration as provided by this Act :


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THB A~SAM dAZETTE, EXTRAORDI'NAl{ Y, APRIL 21, 198? 409

Provided that, it shall be lawful for the ho-
telier to P!Ovide or continue to provide ace mmo-
dation by way of business if the hotelier has

applied for registration within the prescribed time.

(2) Every hotelier requfred to possess ·a certi-
ficate of registration shall apply in the prescribed
form to the assessing officer within thirty days

from the date on which the hotelier first becomes

liable to pay the tax.

(3) 1f the assessing officer, after such enquiry

as he deems fit, is satisfied that an application for ·

registration is in order, he shall register the appli-
cant and issue to him a certificate of registration

in the prescribed form.         - ·

( 4) The assessing officer may, after considering
any information furnished or otherwise called _fot_
or received under any provisions of this Act, amend
from time to time the certificate of registration.

(5) Where a . registered hotelier discontinues,

transfers or otherwise disposes of his activity of
providing accommodation by way of business or

where he ceases to be liable to pay the . tax and
he applies in tile prescribed form to the assessing
officer, the latter shall, after such inquiry as may be
necessary, cancel the certificate of registration with
effect from such date as he may fix in accor-

dance with the rules.

(6) Where the assessing officer is satisfied

that any registered hotelier has discontinued, transfe-
red or otherwise disposed of the activity of provi-
ding accommodation by way of business and has
failed to apply under sub-section (5) for cancella-
tion of certificate of registration, the assessing
officer may, after giving the hotelier a reasonable
opportunity of being heard, cancel the certificate of
registration with effect from such date as he may
###### fix to be the date from which the said activity
has been discontinued, transferred or otherwise

disposed of :


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410 THE ASSAM GAZETTE, EXTRAORDiNARY APRIL 21, 1989

Provided that the cancellation of certificate of

registration on an application . of the hotelier or
otherwise shall· not affc ct tJ;ie liability of the hotelier

###### to pay the tax ( including any penalty or interest )
due for any period upto the date of cancellation
whether such tax (including any penalty or interest)
is assessed before or after the date of cancellation.

Non-transfe- . 7. Save as otherwise provided in section 9,

r a ~ility .[0] r certificate cf registration shall be personal to the
registration h h        - · d d h 11 b
certificate. ote 11er [. ] to W Oill It IS grante an S a not e

transferable.

Informatiun 8. (i) If a hotelier liable to pay tax under this
to be
iurnished Act-
regarding

changes in
business, (a) sells or otherwise disposes of his business

ete. or any part thereof, or effects or makes

any other change to his knowledge in the
ownership of the business, or,

(b) discontinues his business, or changes the
place thereof or opens· a new place of
business, or·                -

(c) changes the name or nature of his
business, or

(d) enters into a partnership or other associa-

tion, in regard to his business
he shall, within the prescribed time, inform
the prescribed au~hority accordingly.

(2) Where any such hotelier dies, his executor
administrator or other legal representative or where
any such hotelier is a firm and tbere is a change in
the constitution of the furn or the firm is dissolved
every person who was a partner thereof, shall in
like manner, inform the said authority of such death,
change in the constitution or as the case may be,

dissolution.

Certificate 9. Where a registered hotelier-

_uf_ registra-

tion to eon-
tinue in cer- (a) t~ ffects changes in the naine of his business, or
tain circum•
stances.


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(b) is a firm, 3.Jld there is a ch3.Jlge in the cons-
titution of the firm without dissolution thereof, or

( c) is a trustee of a trust, and there is change

in the trustees thereof, or              -

( d) is a guardian of a ward, · 3.Jld               - here is a

ch3.Jlge in the guardi3.Jl, then merely by reason of
any of the circumst a.J].ces aforesaid, it shall not be
necessary for the hotelier, or the firm with the
changed constitution, or the new trustef'S or new
guardian, to apply for a fresh certificate of regis-
tration and on inform2tion· being furnished in the
manner required by section 8, the certificate of
registration shall be amended.

' '

Returns. 10. (1) Every registered hotelier shall furnish . returns

for such period, by such dates, and to such autho-
rity, as may be prescribed.

(2) If anv hotelier, having furnished return

###### , . under sub-section (1 ), . discovers any omission or

incorrect statement therein, he may furnish a re-
vised return before the expiry of three months
next following the last date prescribed for_ furni- ,

shing the original return.

Prohibition 11. , ( 1) No· ~erson shall collect any sum by way

a~ainst colic-of tax in respect of his business to the extent

cuon of tax h h . 1· bl . d th A
_in certain t at e IS not 1a e to pay 1t un er e ct.
cases.

(2) No person who is not a registered hote-

lier and liable to pay tax · in respect of               - uxury'
provided in any hotel, shall collect any sum by
way of tax from any other person and no regis-
tered hotelier shall c.ollect any amount by way of
tax in excess of the amount of tax payable by him
under the provisions of this Act :

Provided that, this sub-section shall not apply
where a person is required to com~ct such amount
###### of the tax separately in order 'to comply with the
conditions and restrictions imposed on him under the
provisions of 3.JlY l?-w for the time being in force.


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l

412 rBE ASSAM GAZET"rE. !x1·R.AoRDINARY. APRiL . 21, l989

    - --~ ----- -

Bill or cash 12. A registered hotelier shall issue to the cus-
memoran- b '11 h d
dum to be tomer or customers a . I or cas memoran um

issued to serially numben.d, signecl and dated by him or his
customer. servant, manager or agent and showing therein such
other particulars as may be prescribed. Hr, shall
keep a counterfoil or duplicate of such bill or cash
memorandum duly sign~d and dated and preserve
###### it for a period of not less than eight years from
the date of the transaction.

Accounts. 13. (1) Every hotelier liable to pay tax' under
this Act, and every hotelier who is required so to
do by the assessing officer by notice served on him
in the prescribed manner            - shall keep a true account
###### of the luxury provid.ed by him in .the hotel.

(2) If the assessing officer considers that the

accounts kept are not sufficiently clear .or intelli-.
giblc to enabJe him to determine whether or not

_ci._ hotelier is liable to tax during any perio~, or
are so kept as not to enable a proper scrutiny of
the returns or the statement furnished, the assess-
ing officer may require- such hotelier by notice in
writing to keep such accounts in such form or
manner as in his opinion is necessary for the pur-
pose of proper assessment and as he may, subject
to anything that may be prescribed in that behalf,
###### in writing direct.

 (3) The ComD?-is~ioner may, subject t~ su~h

conditions or restnct1ons as may be prescribed m
this behalf, by notice in writing direct any hotelier,
or by notification in the Official Gazette, direct any

' ·class of hoteliers to maintain accounts and records
showing such particulars regarding their business
in such form, and in such manner, as may be speci-

fied by him .

. . (4) Every - registered hotelier shall ordinarily

keep all his accounts, registers and documents
relating to his business at the place or places of
business specified in his certificate of registration
or, with the previous approval of the assessing officer,
at such other place as may be approved by the
a..sessing officer.

'. '


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Hotelier to 14. Every hotelier, who is liable to pay tax,

declare the name of ow- an d w h o is a · H" in d u un ·d. 1v1 'd e d f: aro1 'I y, Of . an asso-

ner of busi- ciation or club or society or firm or company, or

ness. who carries on business as the guardian or trustee or

otherwise on behalf of another person, shall within the
period prescribed send to the authority . prescribed,
a declaration in the manner prescribed stating the
name of the person or persons who is the owner
or who are the           - wners of the hotel. Such declar-           -

aticm m"y be revised from time to time.

Imposition 15. (1) If any . person-
of penalty
for contra-
vening cer-
sions. tain provi- (a) (i) not b eing a hotelier to £ay tax under

t!-.is Act, collects any sum by way of tax, or

(ii) being a registered hoteli~r, collects any

amount by way of tax in ~xcess of the tax payable
by him, _or_

(iii) otherwise collects tax in contravention
###### of the provisions of section 11, or

(b) being a hotelie~ liable .to pay tax under

this Act, or being a hotelier who was required so to
do by the assessing officer by a notice, served on

him, fails in . contravention of. sub-section (1) of

section 13, to keep a true account of . his. turnover
of receipts or fails when directed so to do under
###### that section to keep any accounts or . record in

accordance with the direction,

he shall be . liable to pay, in addition to any

tax for which he may be liable, a penalty of an
amount as follows:-

(A) where there has been contravention refer-

red to in sub-clause (i) or (ii) of clause (a) , a

penalty of- an amount not exceeding two thousand
rupees or double the sum collected 'by way of tax,
whiehever is less,


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(B) where there has been a contravention refer-

red to in sub-clause (ii) of clause (a) or in clause
'(b), penalty of an amount not exceeding two thou-

sand rupees, and in addition any sum collected by
the person by way of tax in contravention of
###### section 11, shall be forfeited to the State Government.

(2) If the assessing officer, in the course of any
proceeding under this Act or otherwise, has reason
to believe that any person has become liable to a
penalty or forfeiture or both penalty and forfei-
ture of any sum under sub-section ( 1 ), he shall serve
on such person a notice in the prescribed manner
requiring him on a date and at a place specified
###### in the notice to · attend and show cause why a
penalty or forfeiture ~r ho.th pi:nalty and forfeiture
###### of any sum as provided in sub-section (1) should not be imposed on him.

'c3) The assessing officer shall thereupon hold
###### an enquiry and sh all make such order as he thinks
fit·

( 4) No prosecution for an offence under this
Act shall . be instituted in respect of the same facts
on which a penalty has been imposed under this
section.
\

. (5) When any order of forfeiture is made, the
assessing officer shall publish or cause to be published
a notice mereof for the information of the persons
concerned giving such details and in such manner
as may be prescribed.

Payment 16. (1) Tax shall be paid in tbe manner herein

of tax. provi~ed, and at such intervals as may be prescribed·

(2) A registered hotelier furnishing return as
required by sub-section (1) of section 10, shall first
pay into a Government treasury, in the prescribed
manner, whole of the amount of tax due from him
according to such return.

/


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(3) A registered hotelier furnishing a · revised
return in. accordance with sub-section (2) of section

10, which revised return shows that a larger amount
of tax than already paid is payable, :shall first pay
into a Government treasury the extra amount of
###### tax. ·

(4) (a) The amount of tax-

(i) due when returns have been furnished
without full payment thereof, or

(b) the amount of penalty levied under sec-

tion 15, or           -

(c) the sum (if any) forfeited to the State

Government under section 15,

shall be paid by the hotelier or the person

liable therefor into a Government treasury by such
date as may be specified in a notice issued by
the assessing officer for this purpose, being a date
not earlier than thirty days from the date of
service of the notice :           -

Provided that, · the a~sessing officer may, . m
respect of any particular hotelier or person, and
for reasons to be recorded in .writing, allow him

###### to pay the tax, interest or penalty (if any) or the
sum forfeited, by instalments.

( 5) Any tax, penalty or interest or sum forfeited;

which remains unpaid after the date specified in
the notice for payment, and any instalment not
duly paid, shall be recoverable as an arrear of
land revenue.

(6) Notwithstanding anything· contain€d in this
Act or in any other law for the time being in force,
where any sum collected by ' a person by way of
tax in contravention of section 11, is forfeited to

the State Government under section 15 and is

recovered from him, such payment or recovery
sha 11 · discharge him of the liability to refund the
sum t.o the person from whom it was so collected.


-----

/

A refund of such sum or any part thereof can be

claimed from Government by the person from whom

###### it was realised by way of tax, provided that an

application for such claim is ma.de by him in
writing in the prescribed form to the assessing
officer, within one ye::i.r 1rom the date of the order
of forfeiture. On receipt of any such application,
the assessing officer shall hold such· inquiry as he
deems fit, ?.nd if he is satisfied that the ch>.im is
v<C1.lid and admissible and that the amount so
claimed as refund was actually paid in Govern-
ment treasury or recovered, he shall refund the sum

###### or any part thereof, which is found due to the

person concerned.

Rounding off 17. The amount of tax, penalty, interest, com-

t he tax etc.             - • fi th bl
' posi ion money, · ne or any o er sum paya e

under the provisions of this Act, shall be rounded
off . to tLe nearest rupee and, for this purpose,

where such amount contains a part of a rupee

consisting of paise, then, if such part is fifty
paise or more, it shall be increased to one rupee,
and if such part is less than fifty, paise, it shall

be jgnored:

Provided that, nothing in this section shall
apply for the purpose of collection by the hotelier
###### of any amount by way of tax under this Act.

Offences and
penalties. 18. ( 1) Whoever, knowingly furnishes a false

return shall, on conviction, be punished-

_r_ (i) in case where the amount of tax, which

could have been evaded if the false return
bad been accepted as true, exceeds

Rs· 10,000 with rigorous imprisonment for
a term which shall not be less than six
months but which may extend to three
years and with fine ;

(ii) in any ·other case, with rigorous impri-

sonment for a term which shall not be
less than three months but which may

extend to _one year and with fine.


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T'H.E ASSAM GAZETI'E, :EXTRAORDINARY, APRIL'1, 1989 417

\'"" f ')) Whoever, knowingly keeps false account

.. of the receipts in contravention of sec-

tion 13, shall, on conviction, be punished
with rigorous imprisonment for a term
which shall not be less than three months
but which may extend to one year and
with fine.

(3) Whoever-

(i) wilfully attempts, in any manner whatso-

ever, to evade any tax leviable under

this Act. or

_I_

(ii) wilfully attempts, m any manner what-

soever. to evade any payment of any
tax or penalty or irterest under this
Act, shall, on conviction.' be punished-

in case where the amount involved ex-

ceeds Rs. 50,000 during a period of half-

year, with rigorous imprisonment for a

term which shall .not be less than six

months but · which may extend to th1'ee
years and with fine;

(b) in ariy other case, with rigorous impri-

sonment for a term which shall not be

less than three months but which may
extend to one year and with fine.

Whoever aids or abets any person. in

commission of any act specified in sub- '
sections (1) to (3), shall, on conviction,
be punished with rigorous imprisonment
which shall not be less than three months
###### but which may extend to one year and

with fine.                 -                 - ·

_r-) ~ J_ Whoever-

###### ',a;' ' . carries on business withou_t being registered
 in wilfol contravention of section 6, or


-----

418 THE Ass'AM GAZETrt EX'TRAOROINARY, APRIL 21, 1989

(b) fails, without suffici~nt cause; to furnish
any information required by section 8, or
(c) fails, without sufficient cause, to furnish

                          - any return as required by section 10, by
the date and in the manner prescribed, or
(d) contravenes, witliout rea~onable cause, any
###### of the provisions of section 11, or

( e) fails, without sufficient cause, to issue a
bill or cash ' memorandum as required
under section 12, or
(f) fails, without sufficient cause, when direc-
ted under section 13, to keep any account
###### or rec~rd, in accordance with such direc-
tion, or
(g) voluntarily 0 bstructs any officer making

inspection or search or seizure, shall, on
conviction, be punished with imprison-

ment for a term ·which may extend to
one year and with fine. '

(6) Whoever commits any of the acts specified
m sub-sections (1) to (5) and the offence is a con-

. tinuing one undtr any of · the provisions of these

###### ..

sub-sections, shall, on conviction, be punished with
a dally fine of. not less than rupees' one hundred
during the period of the continuance of the offence,
in addition to the punishment provided under this
section. '

(7) Notwithstanding anything contained in sub·

sections (1) to (6). no person shall be proceeded

against un<ler these sub-sections for the acts referred

to therein, if the total amount of tax evaded or

attempted to be evaded is less ~han rupees two

hundred during the period of a half-year.
(8) No prosecution for an offence under this
Act shall be instituted in respect of the same facts

on which a penalty has been, imposed by the

           - assessing officer under any provisions of this Act.

Powerto 19. (lJ The State Government may, by notifi·

.nakc rules. cation • in · th e Offi · c1a 1 G azet e, t ma k e ru 1 es t o carry
###### out tlie purposes of this Act.

(2) In particular and without prejudice to the
generality of the foregoing provision,             - he State


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THE AS:::Al\.1 Gi'iZETT.h; ~XTRAORD.iNARY A.1-'RJL 21, 1%9 419

Government may make rules f c r all or anv of tle

following matters, namely :- ~

(a) the manner of payment cf tax ;
(b) the form in which accounts and regis-

ters shall be maintained by a hotelier ;

(c) any other matter which is required or
allowed by this Act to be prescribed.

(3) The power to make rules, except on the
first occasion of the exercise thereof, shrJl be sub-
ject to the condition of the rules being made after
previous publication.

Power ~o 20· If any difficulty arises in giving effect to
culties. remove d1ffi- h t e prov1s1ons o t is · · f h. A ct, the S tate G overnment
may, by general or special order, do anything not
inconsistent with such provision which appears to
it to be necessary or expedient for the purpose
of removing the difficulty.

###### A. RAHM.\N,

Secretary to the Govt. of Assam,
Legislative Department.

                                                                                       - ··
## ---·

OUWAliATl.-Ptlntcd sDd Pahlilhed by ~be Dv. Director (P), Directorate of Ptg and

~ •• A•arr, Gawabati-21 (Ex-Gazette) No. 97-l,110-500-21·4·19t9.


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