Sec. 4(1)(i)

{
    "act_title": "THE CHHATTISGARH HOTEL TATHA VAS GRIHON ME VILAS VASTUON PAR KAR ADHINIYAM, 1988",
    "act_slug": "the-chhattisgarh-hotel-tatha-vas-grihon-me-vilas-vastuon-par-kar-adhiniyam-1988",
    "section_label": "Section",
    "section": {
        "number": "4",
        "title": "Sec. 4(1)(i)",
        "chapter": null,
        "content": "the tax payable by an hotelier under this Act shall be charged at the following rates, namely:\nWhere the charge for luxury provided in a hotel per day,-\n(a) is less than rupees one hundred and Fifty - Nil\n(b) Is rupees one hundred and fifty or more But does not exceed five hundred rupees - 5% of the turnover\n(c) is more than rupees five hundred - 10% of the turnover",
        "footnote": "10. Sec. 4 substituted by Amendment Act, 1990, w.e.f. 15.9.90.\n11. Sub-section (1) renumbered as clause (1) of sub-section (1) first by Luxury Tax (Amendment) Ordinance, 2001 w.e.f. 05.06.2001 and then by Luxury Tax (Amendment) Act, 2001 w.e.f. 04.09.2001.\n12. Substituted by Luxury Tax (Amendment) Act, 2002 w.e.f. 23.04.2002. Before this amendment, during the period 05.06.2001 to 22.04.2002, this clause read as under: (a) is one hundred and fifty rupees or more but does not exceed three hundred rupees - 5% of the turnover (b) is more than three hundred rupees - 10% of the turnover the above clause (a) and (b) substituted for the then existing clause (a), (b) and (c) first by Luxury Tax (Amendment) Ordinance, 2001 w.e.f. 05.06.2001 and then by Luxury Tax (Amendment) Act, 2001 w.e.f. 04.09.2001. Earlier clause before 05.06.2001, read as under: (a) is less than sixty rupees - Nil (b) is sixty rupees or more but does not exceed one hundred and fifty rupees - 5 per cent of the turnover (c) is more than one hundred and fifty rupees - 10 per cent of the turnover",
        "is_definition": false,
        "sort_order": 190
    },
    "prev_section": "3",
    "next_section": "4"
}