Section 9(5) in The Rajasthan Tax on Luxuries (In Hotels and Lodging Houses) Rules, 1997
(5)The application for registration is made on account of -(a)receipts, for the purposes of section 12 having exceeded the prescribed limit -(i)On the date of commencement of the Act;(ii)in the year commencing on the 1st April, 1997 on(iii)in any year, being a year Subsequent to the years mentioned in (i) and (ii) above,(b)shifting of business from ........... to............with effect from............;(c)change in the constitution of the business from ............ to with effect from ;(d)part/entire transfer of business known as M/s..............with effect from........
