Levy and collection of tax on luxury provided in a hospital

E. Levy and collection of tax on luxury provided in a hospital.-

1. (1) Where charges for luxury provided in a hospital are more than one thousand rupees per day, there shall be levied and collected a tax at the rate of eight per cent of such charges.
2. (2) The tax levied under sub-section
3. (1) shall be paid by every proprietor within such period and in such manner as may be prescribed.