{
    "act_title": "THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) (AMENDMENT) ACT, 2009",
    "act_slug": "assam-tax-on-luxuries-hotels-and-lodging-houses-amendment-act-2009",
    "section_label": "Section",
    "section": {
        "number": "5",
        "title": "Section 5. Substitution of section 3A",
        "chapter": null,
        "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": "",
        "is_definition": false,
        "sort_order": 270
    },
    "prev_section": "4",
    "next_section": "5"
}