Section 25(2) in The Punjab Tax on Luxuries Act, 2009
(2)Every proprietor liable to pay tax, shall issue a bill or cash memo in respect of the charges, received for providing accommodation in a hotel or charges, received for providing banquet hall, and shall mention therein, the true amount of such charges, the name and address of the person from whom the same are received. Where such charges are received in any foreign currency, the name of such currency shall be mentioned clearly in such bill or cash memo. The cash memo to be issued by such proprietor, shall bear the full name, address and registration number of the hotel or banquet hall, as the case may be.
