Section 7, Hotel-Receipts Tax Act, 1980 [S1R-FZY]
As at 6 September 2026. In force from 15 June 1980.
7. Maintenance of records and furnishing of returns.—(1) Every licensee shall maintain such records and registers relating to dealing in antiquities as may be prescribed and shall preserve them for a period of five years. (2) Every licensee shall furnish to the Director General a return in Form II within thirty days from the end of every financial year, and such other information as the Director General may, by order in writing, require.
Defined terms in this text (1)
Director General: Section 2, Hotel-Receipts Tax Act, 1980 [S1RFTM] (In this Act, unless the context otherwise requires,—): "Director General" means the Director General of Archaeology appointed under section 4
Director General: 30 more definitions.
Made under this section, or naming it (0)
none
Cited by (1)
Section 22, Hotel-Receipts Tax Act, 1980 [S1R-GEA], 15 June 1980, Band A. "section 7".
Not held (0)
none
Duties published under this section (1)
D11-8XY. Every licensee: Maintain records and registers of the ownership of a protected monument; preserve for five years; furnish the annual return in Form II; thirty days from the end of every financial year; Form II. Published by Archaeological Survey of India, Ministry of Culture (synthetic record).