Section 14, Hotel-Receipts Tax Act, 1980 [S1R-G6T]

As at 7 September 2026. In force from 15 June 1980.

In Hotel-Receipts Tax Act, 1980 [A10-T6W]. This text from 10 August 2007, by Act 95 of 2007 [A11-C42]. Other texts (1): from 15 June 1980 to 9 August 2007.

Synthetic. The words of this section are generated by the register; the title, number and year of the Act are real.

Cite: Section 14, Hotel-Receipts Tax Act, 1980 [S1R-G6T]. Machine: S1R-G6T.

14. Maintenance of records and furnishing of returns.—(1) Every tour operator shall maintain such records and registers relating to the conduct of tours as may be prescribed and shall preserve them for a period of five years. (2) Every tour operator shall furnish to the Director General a return in Form III within one hundred and twenty 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 2, Hotel-Receipts Tax Act (Amendment) Act, 2007 [S23-X96], 10 August 2007, Band A. "section 14 of the Hotel-Receipts Tax Act, 1980 (54 of 1980)".

Not held (0)

none

Duties published under this section (0)

none