In the principal Act, after section 3A, a new section 3B shall be inserted, namely:-
"Composition of tax liability.
3B. Notwithstanding anything contained in this Act, 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 hotelier or a proprietor to pay at his option in lieu of amount of tax payable under the provisions of the Act by such hotelier or a proprietor, an amount by way of composition as may be fixed by the State Government in such notification."
Section 6 • THE ASSAM TAX ON LUXURIES (HOTELS AND LODGING HOUSES) (AMENDMENT) ACT, 2009
Section 6. Insertion of a new section 3B
assam-tax-on-luxuries-hotels-and-lodging-houses-amendment-act-2009-sec-6.json
•
Section 6
{
"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": "6",
"title": "Section 6. Insertion of a new section 3B",
"chapter": null,
"content": "In the principal Act, after section 3A, a new section 3B shall be inserted, namely:-\n\"Composition of tax liability.\n3B. Notwithstanding anything contained in this Act, 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 hotelier or a proprietor to pay at his option in lieu of amount of tax payable under the provisions of the Act by such hotelier or a proprietor, an amount by way of composition as may be fixed by the State Government in such notification.\"",
"footnote": "",
"is_definition": false,
"sort_order": 310
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}