Expenditure Tax-Compliance of the provisions by hotels.

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....ovisions of the Act. Some of the violations noticed were : 1. The hotels were not collecting and depositing the Expenditure-tax even though these hotels were covered by the provisions of the Expenditure-Tax Act. 2. Expenditure Tax was being collected by the hotels but was not being deposited in the accounts of the central government. 3. Sometimes the hotels collected the expenditure-tax but did....

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....of hotels obviously fall within the scope of the Expenditure -tax Act. 2. With a view to ensuring proper collection and deposit of expenditure-tax it has been decided that survey of large hotels which are likely to fall under the purview of Exp.-tax Act should be conducted from time to time u/s.133 A of the I.T.Act. The object should be to ensure that no hotel assessable under the Exp.Act escapes....