Section 3A in Bihar Taxation on Luxuries in Hotels Act, 1988
3A. [ Exemption from Tax. [Inserted by Arndt, Act 30 of 2006.]
- Notwithstanding anything contained in section-3 of the said Act, the State Government may by notification and subject to such conditions and restrictions as may be specified in the notification, exempt any proprietor or class of proprietors from the levy of tax.]
