Mode of collection of tax etc

Mode of collection of tax, etc.--(1) Where the rate of charges for luxury provided in a hotel is inclusive of the charges for food or drink, or other amenities, if any, being amenities referred to in clause

1. (e) of section 2, then the Commissioner or any other officer, not below the rank of the Deputy Excise and Taxation Commissioner, authorised in writing may, from time to time after giving the proprietor an opportunity of being heard, fix separate rates of charges for such luxury and for food or drink or other amenities, if any, being amenities referred to in clause
2. (e) of section 2, for the purpose of calculating the luxury tax under this Act.

1. (2) Where, in addition to the charges for luxury provided in a hotel, ser- vice charges are levied and appropriated by the proprietor and not paid to the staff, then such charges shall be deemed to be part of the charges for luxury provided in the hotel.
2. (3) Where luxury provided in a hotel to any person (not being an em- ployee of the hotel) is not charged at all, or is charged at a concessional rate, nevertheless there, shall be levied and collected the luxury tax on such luxury, as if full charges for such luxury were paid to the proprietor of the hotel.
3. (4) Where luxury provided in a hotel for a specified number of persons is shared by more than the number specified, then in addition to the luxury tax paid for luxury provided to the specified number of persons, there shall be levied and recovered separately the luxury tax in respect of the charge made for the extra persons accommodated.
4. (5) Where any proprietor fails or neglects to collect the luxury tax pay- able under this Act, the luxury tax shall be calculated and paid as if the tax was recovered from the person liable to pay the same.