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The Finance Act, 1957 (East Pakistan Act)

( ACT NO. X OF 1957 )

Registration of hotels, restaurants, eating houses and lodging houses
5. (1) Every owner or management of a hotel, restaurant, eating house or lodging-house shall apply for registration to such officer, in such manner and within such time as may be prescribed by the Government by rules on payment of registration fee at the scales specified below:-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

                Rates of registration fee

 
 
                 for a year or portion thereof.

 

 

                    Tk.

      (i)       First Class hotel or restaurant or eating-house or lodging-house.

          1,000

 

      (ii)      Second Class hotel or restaurant or         eating-house or lodging-house.

500

 

      (iii)     Third Class hotel or restaurant or eating-house or lodging-house.

200

 

      (iv)    Fourth Class hotel or restaurant or         eating-house or lodging-house.

100

 

      (v)     Fifth Class hotel or restaurant or eating-house or lodging-house.

50

 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

            (2) The provision of sub-section (1) shall not apply to hotels, restaurant, eating houses or lodging houses the monthly net income of which is Tk. 500 or below.

 

            Explanation.- Net income shall be determined by rules.

 

            (3) Every registration under sub-section (1) shall remain valid for a year and shall be renewed every year within one month of the expiry of its validity.

 

            (4) The Government may make rules for classification of the hotels, restaurants, eating houses and lodging houses and for regulating the procedure for collection and payment of the registration fee and any other matter incidental to its levy.

 

            (5) If any owner or management of a hotel, restaurant, eating house or lodging house fails to apply within due time for registration of the hotel, restaurant, eating house or lodging-house, he shall be liable to pay one and one-eighth the rates specified in sub-section (1).

 


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