5. Amendment in the Bihar Taxation on Luxuries in Hotels Act, 1988 (Bihar Act 5 of 1988).—
(i)Wherever the group of words “Commercial Taxes officer” exists under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words “Assistant Commissioner State Tax”.(ii)Wherever the group of words “Assistant Commissioner of Commercial Taxes” exists under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words “Deputy Commissioner State Tax”.(iii)Wherever the group of words “Deputy Commissioner of Commercial Taxes” exists under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words “Joint Commissioner State Tax”.(iv)Wherever the group of words “Joint Commissioner of Commercial Taxes” exists under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words “Additional Commissioner State Tax”.(v)Wherever the group of words “Senior Joint Commissioner of Commercial Taxes” or “Additional Commissioner of Commercial Taxes” exists under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words “Special Commissioner State Tax”.(vi)Wherever the group of words “Commissioner of Commercial Taxes” exists under the Bihar Taxation on Luxuries in Hotels Act, 1988 shall be substituted by the group of words “Commissioner State Tax”.
