Levy and collection of tax on charges for marriage hall

Levy and collection of tax on charges for marriage hall.- Subject to the provisions of this Act, where charges for luxury provided in a marriage hall are not less than two thousand rupees per day there shall be levied and collected a tax at the rate of fifteen per cent of such charges.

Provided that where charges for marriage hall are payable otherwise than on daily basis, then for the purposes of determining the tax liability under this section, the charges shall be computed as for a day based on the period of occupancy for which the charges are payable.