Consequential amendments

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..... the whole issue afresh, it has been decided to accept the view of the Income-tax Appellate Tribunal holding against inclusion of the luxury tax as a part of the "room charges" under section 2( 10 ) of the Expenditure-tax Act. The circulars of the Board referred above are accordingly being withdrawn with immediate effect. Annexure Circular No. 645, dated 15-3-1993 1. Provisions of the Expenditure-tax Act apply in relation to any chargeable expenditure incurred in a hotel wherein the room charges for any unit of residential accommodation at the time of incurring of such expenditure are Rs. 1,200 or more per day per individual. (Up to 1-6-1992, the Act was applicable to chargeable expenditure incurred in a hotel having room charges at Rs. 400 .....

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..... such other taxes" which are to be taken into account for computing the "room charges". The phrase "such other taxes" would require to be construed ejusdem generis. Therefore, the phrase "such other taxes" would only mean any tax (by whatever name called) which is in the nature of luxury tax. Circular No. 658, Dated 2-9-1993 1. Under section 3 of the United Nations (Privileges and Immuni ties) Act, 1947, read with section 18 of the Schedule to the said Act, officials of International Organisations like the World Bank Mission Staff staying in hotels on official duty, are accorded the same privileges in respect of exchange facility as are accorded to the officials of comparable ranks forming part of Diplomatic Missions to the Government concer .....

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..... the Vienna Convention on Consular Relations, 1963, is not to be considered as a chargeable expenditure for the levy of the expenditure-tax. The Board has been advised that this exemption is available to the officials of all International Organisations to which the provisions of section 18 of the Schedule to the United Nations (Privileges and Immunities) Act, 1947, apply. Under this section, Diplomatic Missions and their personnel and the World Bank Mission staff staying in hotels on official duty are covered. The expenditure incurred by such persons is, there fore, not to be considered as a chargeable expenditure under the Expenditure-tax Act, 1987. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, T .....

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