Levy and collection of tax on luxury provided in a banquet hall

Tax200742 sections3 chapters

Statutory text

(1) Subject to the provisions of this Act, there shall be levied and collected a tax, on the charges paid for luxury provided in a banquet hall, at the rate of ten percent or such other rate not exceeding fifteen percent, as the State Government may, by notification in the Official Gazette, direct: Provided that tax levied under sub-section
(1) shall be paid only by such proprietor wherein charges for the luxury provided in a banquet hall are twenty thousand rupees or more within the meaning of clause
- (k) of section 2.
(2) The tax levied under sub-section (1), shall be paid by every proprietor in such manner as may be prescribed.

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