Section 3A • THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) (AMENDMENT) ACT, 2006
Section 3A. Liability of marginal hotelier to pay tax
3A. The State Government may, by notification published in the Official Gazette and subject to such conditions and restrictions as it may specify therein, permit any marginal hotelier at his option to make lump-sum payment of tax in lieu of amount of tax payable under the provisions of the Act by such hotelier, not exceeding Rs.500/- per room per year.
{
"act_title": "THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) (AMENDMENT) ACT, 2006",
"act_slug": "assam-tax-on-luxuries-hotels-and-lodging-houses-amendment-act-2006",
"section_label": "Section",
"section": {
"number": "3A",
"title": "Section 3A. Liability of marginal hotelier to pay tax",
"chapter": null,
"content": "3A. The State Government may, by notification published in the Official Gazette and subject to such conditions and restrictions as it may specify therein, permit any marginal hotelier at his option to make lump-sum payment of tax in lieu of amount of tax payable under the provisions of the Act by such hotelier, not exceeding Rs.500/- per room per year.",
"footnote": "",
"is_definition": false,
"sort_order": 80
},
"prev_section": "3",
"next_section": "4"
}
