In the principal Act, for section 3A, the following shall be substituted, namely:-
"Liability of proprietor of a hospital to pay tax
3A.(1) Subject to the provisions of the Act, there shall be levied and collected a tax on the turnover of receipts in respect of luxuries provided in a hospital.
Section 5 • THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) (AMENDMENT) ACT, 2009
Section 5. Substitution of section 3A
assam-tax-on-luxuries-hotels-and-lodging-houses-amendment-act-2009-sec-5.json
•
Section 5
{
"act_title": "THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) (AMENDMENT) ACT, 2009",
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"section_label": "Section",
"section": {
"number": "5",
"title": "Section 5. Substitution of section 3A",
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"content": "In the principal Act, for section 3A, the following shall be substituted, namely:-\n\"Liability of proprietor of a hospital to pay tax\n3A.(1) Subject to the provisions of the Act, there shall be levied and collected a tax on the turnover of receipts in respect of luxuries provided in a hospital.",
"footnote": "",
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