Section 18(2) in The Rajasthan Tax on Luxuries (in Hotels and Lodging Houses) Act, 1990
(2)The tax already deposited by a hotelier shall be adjusted against the tax (including penalty and interest) determined as a result of the assessment or any other order passed under the Act and the balance of the amount shall be payable by such hotelier within fifteen days from the date of the service of the notice of demand:Provided that Luxury Tax officer, for reasons to be recorded in writing and after having obtained previous approval of the Deputy Commissioner in the case where the total outstanding demand payable does not exceed rupees fifty thousand, and of the Commissioner in the case where the total outstanding demand payable exceeds rupees fifty thousand, may permit the hotelier to pay such demand in instalments, with such conditions as may be specified, within a period not exceeding three years from the date of the service of the notice of demand:Provided further that in such cases the hotelier shall be required to pay interest on the amount paid from the date it first became due till the date of payment.
